CLA-2-87:OT:RR:E:NC:N1:101
Holly Burrows
PNG Worldwide LLC
1749 Old Rothsville Road
Lititz, PA 17543-9036
RE: The tariff classification of a hand truck from China
Dear Ms. Burrows,
In your letter dated November 17, 2008, you requested a tariff classification ruling on behalf of Clark Associates of Lancaster, Pennsylvania.
The item under consideration has been identified as the Stack Chair Cart. You state in your ruling request that the purpose of the “L”-shaped Stack Chair Cart is to assist in the movement of stacked chairs. The Stack Chair Cart is made of ¾-inch steel tube with two (2) 7.5-inch rubber wheels. It measures approximately 53 inches in height, 14 ½ inches in width with a 19 ½-inch, horizontal platform for lifting.
In your request, you propose classification of the Stack Chair Cart in subheading 9403.00.0020 of the Harmonized Tariff Schedule of the United States (HTSUS); this tariff number does not exist in the current (2008) edition of the HTSUS.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8716 of the HTSUS provides for
“ … other vehicles, not mechanically propelled … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”
The applicable classification subheading for the Stack Chair Cart will be 8716.80.5090, 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/.
Some hand trucks imported from China may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from Tariff Classification and Origin Rulings issued by Customs and Border Protection. The Import Administration can be contacted at http:// www. trade.gov/ia (click on “Contact Us”). You can also view a list of current AD/CVD cases on the United States International Trade Commission website at http://www. usitc.gov (click on “Antidumping and countervailing duty investigations”). AD/CVD deposit and liquidation messages can be searched for using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “ADD/CVD Search”).
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