CLA-2-87:OT:RR:E:NC:N1:101
Ann Michelle Floyd, Analyst-Global Trade Services
The Home Depot
2455 Paces Ferry Rd., D-15
Atlanta, GA 30339-1834
RE: The tariff classification of a multi-purpose hand truck from China
Dear Ms. Floyd,
In your letter dated May 6, 2009, you requested a tariff classification ruling.
The item under consideration is identified as a multi-purpose Hand Truck, that carries up to 200 lbs, with attached High Velocity Fan (1440 watts), 3-Position, Adjustable Height, Dual, 150-watt, Work Lights (SKU # 562365) and an electrical power source with two outlets and a circuit breaker. The Hand Truck measures 17 inches in length, 24 inches in width and 42 inches in height with a weight of 43.3 lbs.
In your ruling request, you propose classification of the multi-purpose Hand Truck in subheading 8414.59.6095 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … fans … : Fans: Other: Other: Other: Other: Other”.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.16(B)(1) [Hand- … propelled vehicles] states “This group includes: Trucks … of various kinds including those specialized for use in particular industries … .” You state in your request that the Hand Truck is “specifically designed and engineered for daily use on the job site/workshop” for cooling work areas, ventilating dust and fumes, drying areas, carrying up to 200 lbs. of gear, as a portable electrical outlet for tools and to brighten the work area.
In addition, EN 87.16 [VEHICLES FITTED WITH MACHINERY, ETC.] states “The classification of units consisting of vehicles with permanently built-on machines or appliances is determined according to the essential character of the whole. This heading therefore covers such units which derive their essential character from the vehicle itself.” To serve their purposes, the fan, lights and power source must all be transported by the Hand Truck to the job site/workshop or, further, any specific section of the job site/workshop where their functions are needed. In addition, at the same time or separately, the Hand Truck can carry up to 200 lbs. of tools or other items that may be needed at the job site/workshop or any specific section of the job site/workshop. Since the Hand Truck has its own independent function (transporting goods, tools, the fan, the lights, the power source) and the fan, lights, and power source cannot fulfill their functions without the Hand Truck, the Hand Truck provides the essential character of this multi-purpose article.
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 provides for “ … other vehicles, not mechanically propelled … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.80 of the HTSUS provides for “ … other vehicles, not mechanically propelled … : Other vehicles.”
The applicable classification subheading for the multi-purpose Hand Truck will be 8716.80.5010, HTSUS, which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Industrial hand trucks.” The rate of duty will be 3.2%.
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”).
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 classification subheading 8716.80.5010, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding classification subheading 8414.59.6095, contact National Import Specialist Ken Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division