The tariff classification of a T Rack Mover from China

NY R00163 March 11, 2004 CLA-2-87:RR:NC:MM:101 R00163 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Ms. Ronna Jean Martfeld - Customs Classification Specialist Wal-Mart Logistics/Direct Imports 601 N. Walton Blvd. Bentonville, AR 72712-L32 RE: The tariff classification of a T Rack Mover from China Dear Ms. Martfeld: In your letter dated March 8, 2004 you requested a tariff classification ruling on behalf of Wal-Mart Stores, Inc. You submitted a photo of a T Rack Mover (WLTM001) with four 2.25” black rubber caster wheels. You state that each mover weighs 3.75 kg. And has a loading capacity of 125 lbs. for each caster wheel for a total of 500 lbs. per mover. The item consists of four casters bolted to a 10 gauge reinforced steel plate. The mover measures 12” x 11” x 3”. It will be used to move apparel racks. The applicable subheading for the T Rack Mover will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), 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% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division