The tariff classification of the “Go-Anywhere Cart” from Taiwan

NY G89051 April 18, 2001 CLA-2-87:RR:NC:MM:101 G89051 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. Carlos Bañuelos Import Manager Film Logic Customs Broker, Inc. 235 W. 132nd Street Los Angeles, California 90061 RE: The tariff classification of the “Go-Anywhere Cart” from Taiwan Dear Mr. Bañuelos: In your letter dated April 3, 2001 you requested a tariff classification ruling on behalf of your client, Allen Products Company, Inc. You submitted a sample of the “Go-Anywhere Cart.” The item is a full sized roll-about shopping cart that collapses into what you describe is an “Easy to carry lightweight handbag” measuring approximately 15” L x 10” W. The cart is made of a chrome-plated frame, 100% rayon bag, and has two wheels. You state that the “Go-Anywhere Cart” is suitable for shopping; making deliveries and holding samples; for storage into a motor vehicle’s trunk for emergency use; and outdoor and picnic activities. The applicable subheading for the “Go-Anywhere Cart” will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division