The tariff classification of a mobile storage cart from an unspecified country

N043416 November 17, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019-7420 RE: The tariff classification of a mobile storage cart from an unspecified country Dear Mr. Hollis, In your letter dated November 4, 2008, you requested a tariff classification ruling. The item under consideration has been identified as a Collapsible Mobile Storage Cart (SKU # 10048614) and as the Quick Cart Xtra. You state in your ruling request that the Cart collapses down to the size of a briefcase and features a 42-inch adjustable, telescoping handle. The storage area of the Cart is built to accommodate legal sized hanging file folders. In addition, you state that the Cart is designed to accommodate clothing, picnic supplies, etc.. The plastic top cover of the Cart is designed not only to keep its contents secure, but to allow the storage unit of the Cart to be used as a seat. Additional storage units can be stacked one on the other and interlocked up to 3-high. The cart is constructed of polypropylene and aluminum and measures 15.5 inches in length, 17.5 inches in depth and 16 inches in height (with handle collapsed). The applicable classification subheading for the Collapsible Mobile Storage Cart (SKU # 10048614)/Quick Cart Xtra 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