The tariff classification of a folding wagon from China.

N277826 August 9, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 South 26th Street, Suite #200 Philadelphia, PA 19112-1616 RE: The tariff classification of a folding wagon from China. Dear Mr. Stinson, In your letter dated June 20, 2016 you requested a tariff classification ruling. As requested, the sample which was provided to this office will be returned to your attention. The item under consideration has been identified as an Original Folding Wagon (Item #900121) used for transport items. It is described as to be used in outdoor recreation and summer activities. The wagon is equipped with rugged wheels and a long handle to eliminate bending and is intended to be pushed or pulled by hand. It is composed of 50 percent steel, 40 percent polyester blend fabric, and 10 percent plastic. Its weight capacity is 120 pounds. The applicable classification subheading for the Original Folding Wagon (Item #900121) 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%. The applicable classification subheading 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/current. 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 Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division