CLA-2-87:OT:RR:E:NC:N1:101
Bryon Brown, Import Manager
Lifetime Products
PO Box: 160010
Clearfield, UT 84016-0010
RE: The tariff classification of a wagon and wagon parts from China
Dear Mr. Brown,
In your letter dated June 6, 2008, you requested a tariff classification ruling.
The items under consideration are a fully-constructed wagon and parts of the wagon that are imported in three, different scenarios.
The first item is a fully-constructed wagon which you have identified in your Ruling Request as the “Yard Wagon (PD0586)”. The Yard Wagon is designed with either 3 or 4 wheels, an integrated brake, a combination handle / hitch, a manual dumping feature and a maximum capacity of 1,200 lbs. The Yard Wagon is constructed of powder-coated steel with either an injection- or compression-molded plastic tub. You state that the Yard Wagon is designed for home and garden use.
The applicable classification subheading for the Yard Wagon (PD0586) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%.
The second item is the Unassembled Yard Wagon Frame; it consists of the powder-coated steel parts which make up the frame of the Yard Wagon.
The applicable classification subheading for the Unassembled Yard Wagon Frame will be 8716.90.5060, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other”. The rate of duty will be 3.1%.
The third item is the Yard Wagon Wheels with Mounted Tires. You state in your Ruling Request that the Wheels are approximately 8 inches in diameter and the mounted Tires are approximately 12 inches in diameter; also included with them will be a tube for inflating the Tires.
The applicable classification subheading for the Yard Wagon Wheels with Mounted Tires will be 8716.90.5030, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels”. The rate of duty will be 3.1%.
The fourth item is the Unassembled Yard Wagon Frame and Yard Wagon Wheels with Mounted Tires imported and packaged together as a Kit.
The applicable classification subheading for the Yard Wagon Kit (containing both the Unassembled Yard Wagon Frame and Yard Wagon Wheels with Mounted Tires) will be 8716.90.5060, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other”. The rate of duty will be 3.1%.
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