The tariff classification of a wheeled basket from China

N021014 January 10, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Jennifer Wege, Import Operations BDP International 1901 International Way Hebron, KY 41048-9526 RE: The tariff classification of a wheeled basket from China Dear Ms. Wege, In your letter dated December 12, 2007, you requested a tariff classification ruling on behalf of Reisenthel Accessories of Puchhiem, Germany. The item under consideration is a wheeled basket, which you have identified as the “Carrycruiser”; a sample was provided with your Ruling Request. The Carrycruiser is a rectangular basket with two wheels attached to its base with a telescoping, vertical handle, a removable carrying strap and clips that allow the Carrycruiser to be attached to a shopping cart. The Carrycruiser is constructed of a tubular aluminum and plastic and is covered by a red, 100% polyester fabric. In addition there is a removable lining which is also constructed of polyester. It measures approximately 19 inches in height by 16 inches in width by 12 inches in depth. The extendable handle brings the overall height to approximately 37 inches. The applicable classification subheading for the Carrycruiser 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