The tariff classification and country of origin marking of a multipurpose vehicle from China

N052445 March 10, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Marta Staniszewski, Director of Operations Stamet Tech, Inc. 6800 Mondavi Ct. Mississauga, Ontario L5W 1H7 CANADA RE: The tariff classification and country of origin marking of a multipurpose vehicle from China Dear Ms. Staniszewski, In your letter dated February 20, 2009, you requested a tariff classification and country of origin marking ruling. The item under consideration is the Maya Cycle; it is a one-wheeled, frame, bicycle cargo semi-trailer that can convert into an independent wheelbarrow when its handles are rotated. You state in your ruling request that the Maya Cycle is designed to fit most bicycles with wheels 26 inches or greater in diameter and has a maximum load capacity of 66 lbs.. In your ruling request you propose classification of the Maya Cycle in subheading 8716.40.0000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … semi-trailers; other vehicles, not mechanically propelled … : Other … semi-trailers.” Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.40 provides only for “ … semi-trailers; other vehicles not mechanically propelled … : Other … semi-trailers.” The Maya Cycle is both a semi-trailer and a wheelbarrow. Subheading 8716.80 of the HTSUS provides for “ … semi-trailers; other vehicles, not mechanically propelled; … : Other vehicles.” The applicable classification subheading for the Maya Cycle will be 8716.80.5090, HTSUS, which provides for “ … semi-trailers; 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The imported Maya Cycle should be conspicuously, legibly and permanently marked “Made in China” in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 as detailed above. Per Subpart I [Advance Ruling Procedures], Section 181.92(5)(i) [Definitions and general NAFTA advance ruling practice.], this Office has no authority to issue rulings on goods imported into other NAFTA countries (Canada or Mexico). A list of addresses from which advance rulings for imports into Canada or Mexico can be requested is located at the U.S. Customs and Border Protection website at www.cbp.gov (click on Trade, Trade Programs, International Agreements, International Free Trade Agreements, North American Free Trade Agreement, Advance Rulings). This ruling is being issued under the provisions of Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181). 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