The tariff classification of hand trucks from China

N004780 January 9, 2007 CLA-2-87:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8716.80.5010 Mr. Ryan L. Tanner Global Link Brokerage Services 1990 Lakeside Parkway, Suite 300 Tucker, GA 30084 RE: The tariff classification of hand trucks from China Dear Mr. Tanner: In your letter dated December 26, 2006, you requested a tariff classification ruling on behalf of Petra Industries Inc. The merchandise in question is two models of folding hand trucks, described in your letter as “portable luggage carts.” Both models consist of a retractable frame and folding toe plate made of aluminum and steel and two PVC wheels. Model number MT10025 measures 23.5 inches by 23.5 inches by 44 inches when extended. It weighs 20 lbs. and has a load capacity of 440 lbs. Model number MT 10026 measures 18 inches by 19.5 inches by 42.5 inches when extended. It weighs 11 lbs. and has a load capacity of 175 lbs. Although you describe these carts as “portable luggage carts,” it is the opinion of this office that they are appropriately classified in the provision for industrial hand trucks. The applicable subheading for the hand trucks will be 8716.80.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, industrial hand trucks. The rate of duty will be 3.2 percent ad valorem. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division