The tariff classification of a power wheelbarrow from the United Kingdom

N005378 January 17, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.90.0000 Teresa D. Haney Office Administrator, Belle Group, Inc. 3959 Electric Road, Suite 360 Roanoke, VA 24018-4573 RE: The tariff classification of a power wheelbarrow from the United Kingdom Dear Ms. Haney, To correct a clerical error, this Ruling is being issued to replace Ruling NY R05128 that was previously issued and sent to you. The pertinent correction is the duty rate: it is 25%, not 2.5% as previously stated. In your letter dated October 26, 2006, you requested a tariff classification ruling. The BMD MiniDumper is a gasoline-powered, walk-behind wheelbarrow designed to carry all types of materials on any terrain. Applications include, but are not limited to, landscaping, agricultural work, construction, etc. The MiniDumper handles loads up to 661 lbs. and it weighs is 330 lbs.. The applicable classification subheading for the BMD MiniDumper will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other”. The rate of duty will be 25%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division