The tariff classification of a portable shopping cart from Taiwan

N024890 March 31, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Geri K. Davidson, Import Assistant The Container Store 500 Freeport Parkway Coppell, TX 75019-7420 RE: The tariff classification of a portable shopping cart from Taiwan Dear Ms. Davidson, In your letter dated March 12, 2008, you requested a tariff classification ruling. The item under consideration is a portable shopping cart, which you have identified as Model # YE-377. Due to the item being only a potential product no sample was available. Pictures and breakdown of shopping cart were provided in lieu of sample to assist in classification. The shopping cart is constructed of a removable nylon bag with hook and loop closures, 2 ½ inch round steel tubing and 7 inch plastic wheels. The cart measures 11 inches wide, 39 inches in height and 11 inches deep. The applicable classification subheading for the shopping cart (Model # YE-377) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other vehicles, not mechanically propelled; … parts thereof: 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