The tariff classification of a hand truck with bag from Taiwan

NY C83309 February 5, 1998 CLA-2-:RR:NC:1:101 C83309 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. Michael R. Skinner WILLIAM B. SKINNER INC. Hemisphere Center Route 1 & 9 South Newark, NJ 07114 RE: The tariff classification of a hand truck with bag from Taiwan Dear Mr. Skinner: In your letter dated January 9, 1998, you requested a tariff classification ruling on behalf of Latin Percussion of Garfield, New Jersey. The item concerned (shown below) is a black, steel, two-hard rubber-wheeled hand truck with a full-length, black, 600 Denier polyester bag strapped to the upper part of it's frame and attached by screws to it's base. The bag has eight webbing straps, two zippered pockets, and two handles. The function of this item is to transport up to 150 lbs. of percussion instruments. The item measures 12"W X 38"H X 10"D. You state that the manufacturer of this item is Faithful Engineering of Taipei, Taiwan. The applicable subheading for the LP Stand Cart (LP830) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles not mechanically propelled . . . : Other vehicles: Other: Other: Other. The rate of duty will be 3.2% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division