The tariff classification of Non-motorized Travel Trailers from Canada

NY G88534 April 4, 2001 CLA-2-87:RR:NC:MM:101 G88534 CATEGORY: Classification TARIFF NO.: 8716.40.0000 Ms. Kathy Brownridge Customs Coordinator Cheval Théâtre 215, Montée Glass St-Bernard-De-Lacolle (Quebec) J0J 1V0 Canada RE: The tariff classification of Non-motorized Travel Trailers from Canada Dear Ms. Brownridge: In your letter dated February 28, 2001 you requested a tariff classification ruling. You state that the Cheval Théâtre is a theatrical circus that will be entering the United States on or around August 15, 2001 for a thirteen-month tour throughout the United States. You have requested classification advice on 25 non-motorized travel trailers, which are owned by Cheval Théâtre. You state that these trailers will be used strictly for the accommodations of the personnel of Cheval Théâtre while in the United States, and will be exported with everything else when the show moves back to Canada. You have suggested that these trailers should be classified under HTS 9508.00.0000, which provides for Merry-go-rounds, boat swings, shooting galleries and other fairground amusements; traveling circuses, traveling menageries and traveling theaters; parts and accessories thereof. The duty rate would be Free. We disagree with your proposed classification. The Explanatory Notes to 95.08 exclude trailers, other than those specially designed for and forming part of fairground amusements. The applicable subheading for the Non-motorized Travel Trailers will be 8716.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers. The rate of duty will be Free. Motor vehicles imported into the United States must comply with the safety regulations of the U.S. Department of Transportation (DOT). If you have any questions concerning these regulations, it is suggested you contact this agency. The Dept. of Transportation is located at 400 Seventh Street, S.W., Washington, D.C. 20590. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division