CLA-2-87:OT:RR:E:NC:N1:101
Chris Carducci, General Manager, Vice-President
The Inflatable Depot
6457 Hazeltine National Drive, Suite 100
Orlando, FL 32822
RE: The tariff classification of hand trucks from Argentina and China
Dear Mr. Carducci,
In your letter dated December 18, 2008, you requested a tariff classification ruling.
The items under consideration are two styles of hand truck identified as Part # 830 MINI and Part # 831 MEGA. Both styles are designed to carry and transport large commercial inflatable bounce houses and inflatable games.
You state in your ruling request that the hand trucks are built utilizing four heavy duty pneumatic tires and are constructed of heavy duty steel. The MINI has a weight capacity of 750 lbs and the MEGA has a weight capacity of 1,400 lbs. You state in your request that one or both are going to be imported from Argentina as well as China.
The applicable classification subheading for Part # 830 MINI and Part # 831 MEGA will be 8716.80.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other vehicles, not mechanically propelled; … parts thereof: Other vehicles: Other: Industrial Hand trucks”. The rate of duty will be 3.2%.
In addition to classification, you requested assistance in determining country of origin and whether the hand trucks imported from Argentina would be eligible for preferential treatment.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The correct marking should read, “Made in Argentina” or “Made in China.”
Articles classifiable under subheading 8716.80.5010, HTSUS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 the ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division