The tariff classification of a hand truck from Taiwan

NY 886355 June 2, 1993 CLA-2-87:S:N:N1:101-886355 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a hand truck from Taiwan Dear Ms. Bonace: In your letter dated May 13, 1993 you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is a hand truck that will be shipped and sold unassembled. The U-shaped handle is constructed of one inch diameter tubular steel, and at the rear of the handle is an adjustable two-position steel hoop frame. The overall handle size is 23 inches long by 11 5/8 inches wide. The assembled body frame is a rectangle-shaped cart constructed of 1 1/4 inch diameter tubular steel. At the front end of the cart are two 6 inch diameter rubber wheels with steel hub caps, and at the rear of the cart are two swivel casters and two 2 1/2 inch plastic wheels. The overall size of the hand truck is 17 inches wide by 23 inches long. The hand truck has no lifting or handling equipment. General Rule of Interpretation 2 (a) states, "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." The applicable subheading for the subject hand truck will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other vehicles, not mechanically propelled, other. The rate of duty will be 3.2 percent ad valorem. As you requested, the sample will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport