The tariff classification of a CargomaxX® Electric Powered Wheelbarrow from Germany

NY H80034 April 26, 2001 CLA-2-87:RR:NC:MM:101 H80034 CATEGORY: Classification TARIFF NO.: 8704.90.0000 Pennell Maxine G. Pennell C.H.B. 1813-A Associates Lane Charlotte, North Carolina 28217 RE: The tariff classification of a CargomaxX® Electric Powered Wheelbarrow from Germany Dear Ms. Pennell: In your letter dated April 9, 2001 you requested a tariff classification ruling. You submitted a picture and an English translation of the specification sheet printed in German of the CargomaxX® Electric Powered Wheelbarrow. The CargomaxX® utilizes an electric motor integrated in the wheel. The CargomaxX® wheelbarrow is designed for residential use in yards and gardens, as well as for commercial use in parks, golf courses, farms, or in the construction field. The CargomaxX® comes in two versions with a 90 liter or 140 liter capacity. You state that the battery will last approximately one working day and can be recharged overnight. The applicable subheading for the CargomaxX® Electric Powered Wheelbarrow will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other. The rate of duty will be 25% 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