The tariff classification of fishing carts from China

N237361 February 4, 2013 CLA-2-87:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith St. Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of fishing carts from China Dear Ms. Cerny: In your letter dated January 14, 2013, you requested a tariff classification ruling on behalf of Pure Fishing, Inc. Photographs of the articles were submitted with your request. The merchandise under consideration is four carts designed for use when fishing. The first two carts are identified as The Surf Carts. Each is a wheelbarrow-like cart used for transporting fishing gear. Each cart consists of a frame and handles made of powder-coated aluminum, a liner made of polyvinyl chloride (PVC) that forms an open storage area, two rubber pneumatic wheels for transporting the fishing gear on all types of terrain, and fishing rod holders that are attached to the frame. The main differences between the two Surf Carts are in their size, load capacity and the number of fishing rod holders. The medium Surf Cart has an inside dimension of 2.8 feet by 1.3 feet by 1 foot, a maximum load capacity of 200 lbs., and six fishing rod holders. The large Surf Cart has an inside dimension of 3.6 feet by 1.5 feet by 1 foot, a maximum load capacity of 300 lbs., and eight fishing rod holders. The Sportsman’s Cart is a cart that doubles as a seat and has a maximum weight capacity of 200 lbs. It comprises a galvanized steel frame, a plastic seat, two plastic wheels with rubber tread, two front legs, a U-shaped telescopic plastic handle, two fishing rod holders, and a nylon strap with buckle for attaching a cooler (not included) to the cart. The Sportsman’s Pro Cart is a cart that doubles as a seat and has a maximum weight capacity of 300 lbs. It comprises a powder-coated aluminum frame covered with a PVC zippered liner for storage, a plastic seat that flips over for use as a cutting board, two rubber pneumatic wheels, two front legs, a U-shaped aluminum handle, four fishing rod holders, and a nylon strap with buckle for attaching a cooler (not included). You propose classification of the Sportsman’s Cart and Sportsman’s Pro Cart in heading 9401, which provides for seats. The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. To be classified as furniture, the cart must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. As the subject carts do not appear to be used predominately for equipping establishments, but rather are used for the transportation of fishing gear, they do not fall within the meaning of furniture, and therefore are excluded from Chapter 94, HTSUS. The applicable subheading for the four fishing carts will be 8716.80.5090, HTSUS, which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, other, other. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division