CLA-2-87:OT:RR:NC:N1:101
Stacy Bauman, Compliance Manager
American Shipping Company
250 Moonachie Road, 5th Floor
Moonachie, NJ 07074-1378
RE: The tariff classification of an ice cream cart from China
Dear Ms. Bauman,
In your letter dated January 7, 2011, you requested a tariff classification ruling on behalf of your client, Rite Aid Corporation of Camp Hill, Pennsylvania.
The item under consideration has been identified as an Ice Cream Cart which you state is used to transport ice cream from the distribution center to individual retail stores.
The cart measures 21" deep, 32" wide and 73½" tall. The cart has three (3) enclosed sides of vertical tube construction, an open fourth side and an open top as well as folding shelves and sides. The bottom is a solid piece of galvanized steel.
The applicable classification subheading for the Ice Cream Cart 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/.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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