The tariff classification of a two and three holed wheel barrow from China

N264573 May 22, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Charles E. Spencer, Assistant Bolder Innovations, Inc. 300 Pebble Creek Lane Prosperity, SC 29127-2101 RE: The tariff classification of a two and three holed wheel barrow from China Dear Mr. Spencer, In your letter dated May 11, 2015, you requested a tariff classification ruling. The items under consideration have been identified as the Two (2) Hole Bucket Barrow and the Three (3) Hole Bucket Barrow. As you stated in your request, the Bucket Barrows are used to transport five (5) gallon buckets in the yard, garden or construction sites. The Bucket Barrows are constructed of weatherproof high grade steel, weigh approximately 46 pounds and have a standard wheel barrow base with a top that can securely hold and transport buckets. As you stated to this office during your telephone conversation on Monday, May 11, 2015, each version of the Bucket Barrow comes with rubber grip handles. The Two (2) Hole model measures 22 inches in height, 59 inches in length and 19 ¼ inches in width and has one (1) no flat tire in the front. The Three (3) Hole model measures 22 inches in height, 59 inches in length and 31 inches in width and has two (2) no flat tires in the front. The applicable classification subheading for the Two (2) Hole Bucket Barrow and the Three (3) Hole Bucket Barrow will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” The general 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://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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division