The tariff classification of a trailer from Taiwan

NY C88074 June 4, 1998 CLA-2-87:RR:NC:MM:101 C88074 CATEGORY: Classification TARIFF NO.: 8716.40.0000 Mr. Dwight Samuel Fritz Co., Inc. 1721 W. Elfindale Suite 205 Springfield, MO 65807 RE: The tariff classification of a trailer from Taiwan Dear Mr. Samuel: In your letter dated May 12, 1998, you requested a tariff classification ruling on behalf of Roadmaster of Olney, Illinois. The item concerned (shown below) is a bubble-top trailer which is manufactured in two models. Both models have all-weather material covers, reclineable seating and fold flat with the wheels fitting inside. Model# 03-220 has a tubular steel frame, two 20" steel wheels and weighs 29 lbs. Model# 03-221 has a tubular aluminum alloy frame, two 20" aluminum alloy wheels and weighs 22 lbs. The applicable subheading for the ON THE GO trailer (Models# 03-220 and 03-221) will be 8716.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers . . . : Other trailers . . . . The rate of duty will be 0.6% 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