The tariff classification of two-wheeled carts from China

N102819 May 14, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Debbie Taylor, Import Assistant 500 Freeport Parkway Coppell, TX 75019-7420 RE: The tariff classification of two-wheeled carts from China Dear Ms. Taylor, In your letter dated April 23, 2010, you requested a tariff classification ruling. The items under consideration have been identified as two styles of Shopping Trolleys (Item #s YE309B2 & YE309B3). Both are about 40 inches tall and 14 inches wide. They are made of an L-shaped steel tubular structure with handles of ABS material and two (2) 6-inch wheels on either side of the Trolley base. Attached to the body of each Trolley is a removable nylon fabric bag: Item YE309B2’s bag is red in color and has a nylon panel that laps over with an opening for a sewn-in belt to feed through for closure. Item YE309B3’s bag is black with lavender horizontal stripes and has an open top with a draw string closure. You state in your request that the shopping trolleys can be used for quick stops at the grocery, trips to the dry cleaners or can be used for transporting supplies or product samples. The applicable classification subheading for both Shopping Trolleys (Item #s YE309B2 & YE309B3) 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%. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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