The tariff classification of a powered wheelbarrow from the Philippines

N022888 February 8, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.31.0020 Bernadine Rowlands, Treasurer Niche Product Sales LLC 586 NW Mercantile Place Port St. Lucie, FL 34986-2252 RE: The tariff classification of a powered wheelbarrow from the Philippines Dear Ms. Rowlands, This Ruling is being issued to correct Customs Ruling Number N015898, dated August 23, 2007. Per our telephone conversation with you of February 5, 2008, a new Ruling letter is being issued based on your clarification of the exact specifications of the engine used to power the Muck-Truck Pedestrian Dumper. A complete corrected ruling follows. In your letter dated August 15, 2007, you requested a tariff classification ruling. The item concerned is the Muck-Truck Pedestrian Dumper. It is pedestrian-operated, four-wheel drive wheelbarrow powered by either a gasoline-fueled Honda GCV 160 or GXV 160, 5.5 horsepower engine. The Dumper can handle loads up to 551 pounds, weighs 205 pounds, has a maximum speed of 3.5 m.p.h. and has four (4) forward gears and one (1) reverse gear. The applicable classification subheading for the Muck-Truck Pedestrian Dumper will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W not exceeding 2.5 metric tons”. 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 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