The tariff classification of a caddy cart from China.

N244240 August 16, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4015; 9403.70.8015 Darryl James Easterday Licensed Customs Broker Hayward Industries 620 Division Street Elizabeth, NJ 07207 RE: The tariff classification of a caddy cart from China. Dear Mr. Easterday: In your letter dated July 22, 2013, you requested a tariff classification ruling. Illustrative literature was obtained via the internet. Item number RC99385 is described as a premium caddy cart replacement that fits Hayward AquaVac TigerShark robotic pool cleaners. The item consists of a blow molded (polyethylene) frame and two plastic rear-wheels. This cart is used for the storage of the TigerShark robotic pool vac and the movement of the robotic pool vac to poolside. In New York ruling N128035 dated November 4, 2010, trolleys designed to carry extra-large waste collectors for purposes of disposing of various medical wastes were classified in the furniture provisions of headings 9401 through 9403 of the Harmonized Tariff Schedule of the United States (HTSUS). Specifically, the trolleys were classified in heading 9402, HTSUS. Consistent with this ruling, we find the cart used to store the pool vac and move the pool vac to poolside classifiable within the furniture provision of heading 9403, HTSUS. The applicable subheading for the caddy cart, if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: Other household.” The rate of duty will be free. The applicable subheading for the caddy cart, if not made of reinforced or laminated plastics, will be 9403.70. 8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division