CLA-2-87:RR:E:NC:N1:101

Paul R. Anuschat, Import Compliance Consultant
George S. Bush & Co., Inc.
600 N.W. Naito Parkway
Portland, OR 97209-3701

RE: The tariff classification of wheeled dolly from China or Taiwan

Dear Mr. Anuschat,

In your letter dated June 8, 2007, you requested a tariff classification ruling on behalf of Fred Meyer, Inc. of Portland, Oregon.

The item concerned is a Vinyl Dolly (Style # 22028). You state in your Ruling Request that the dolly will be used to facilitate movement of large potted plants and will be utilized as permanent stands when the plants are stationary. The Dolly is made of concentric, vinyl-coated steel wire-spoked rings with three wheels.

The applicable classification subheading for the Vinyl Dolly (Style # 22028) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. The 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://ww.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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division