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

John L. Glueck, Associate Counsel
Conair Corporation
1 Cummings Point Road
Stamford, CT 06902-7901

RE: The tariff classification of a combination shopping cart & hand truck from China

Dear Mr. Glueck,

In your letter dated May 16, 2008, you requested a tariff classification ruling on behalf of Conair Corporation of Windsor, New Jersey.

The item under consideration is the Shopping Cart with Handtruck. You state in your Ruling Request that this is a potential product and, as such, does not have a specific model number assigned to it. You also state that the design of the product is as a shopping cart with the ancillary feature of a folding plate which, when folded down from the shopping cart body, allows the cart to function as a hand truck.

The applicable classification subheading for the Shopping Cart with Handtruck 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