The tariff classification of a folding plastic cart from China

N034823 August 21, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Holly VanDeusen, Import Compliance Darice 13000 Darice Parkway, Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of a folding plastic cart from China Dear Ms. VanDeusen, In your letter dated July 30, 2008, you requested a tariff classification ruling on behalf of your client Lamrite West, Inc. of Strongsville, Ohio. The item under consideration is the Large Rolling Crate with Fabric Cover (Item # 1210-27). It is a collapsible, 100% PVC, square crate with wheels and an aluminum, telescopic handle. The Crate comes with a 100% polyester, fitted cover meant to protect the crate’s contents and provide additional storage by utilizing the multiple pockets sewn onto the outside of the Cover. The Crate, when folded, measures 17 inches in height, 15.5 inches in length and 2.87 inches in width. When opened, the Crate measures 17 inches in length, 14.5 inches in width and 13.5 inches deep. The applicable classification subheading for the Large Rolling Crate with Fabric Cover (Item # 1210-27) 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