The tariff classification of carts from Spain

N043904 November 19, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Geri K. Davidson, Import Assistant The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of carts from Spain Dear Ms. Davidson, In your letter dated November 10, 2008, you requested a tariff classification ruling. The items under consideration are three (3) models of Trolly Shopping Carts (#’s MOU054, PLE005 and PAR001); they are small, lightweight carts used for shopping or transporting supplies and product samples. You state in your ruling request that the only difference between the three models of the Cart is the coloring of the polyester and PVC bag and the number of wheels; models MOU054 and PLE005 are equipped with four (4) rubber wheels, while model PAR001 is equipped with six (6) rubber wheels which allow it to easily transverse stairs. All of the Carts are constructed of aluminum with handles that adjust to three heights up to a maximum of 42 inches, measure approximately 17 inches in length by 11 ½ inches in width by 29 inches in height and can hold a maximum of 20 kg. The applicable classification subheading for the Trolly Shopping Carts (#’s MOU054, PLE005 and PAR001 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