The tariff classification of dollies from China and Vietnam

N012026 June 4, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Christopher J. Smith Ikea Wholesale, Inc. 100 Ikea Drive Westampton, NJ 08060-5112 RE: The tariff classification of dollies from China and Vietnam Dear Mr. Smith, In your letter dated May 25, 2007, you requested a tariff classification ruling. The items concerned are two dollies, identified as Ikea Beta Plant Mover (# 40069403), made in China, and Ikea BJURA-N Plant Mover (# 50069940), made in Vietnam. The Ikea Beta Plant Mover is described as an 11 ¾” circular dolly made of galvanized steel. The Beta Plant Mover is designed to ease the movement of large potted plants. The Beta Plant Mover can move a maximum load of 110 lbs. The Ikea BJURA-N Plant Mover is described as a 14 ½” x 14 ½” square dolly made of solid Acacia wood and polyamide plastic. The BJURA-N Plant Mover is designed to ease the movement of large potted plants. The BJURA-N Plant Mover can move a maximum load of 110 lbs. The applicable classification subheading for Ikea Beta Plant Mover (# 40069403) and Ikea BJURA-N Plant Mover (# 50069940) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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