CLA-2-87:OT:RR:NC:N2:206
Juan C. Batista
Quiedan Company
15400 Meridian Road
Salinas, CA 93907
RE: The tariff classification of a strawberry cart from China
Dear Mr. Batista:
In your letter dated August 12, 2019, you requested a tariff classification ruling and application of duty-free provision in subheading 9817.00.50, Harmonized Tariff Schedule of the United States (HTSUS).
The item under consideration has been identified as a Strawberry Cart, which is uniquely designed for use in strawberry fields and greenhouses. The cart is made of steel, equipped with one hardened plastic wheel, and does not contain a basket. You state that the strawberry cart is designed and manufactured for, sold to and used by strawberry farmers to aid with the harvest and collection of their crops.
The applicable subheading for the Strawberry Cart will be 8716.80.1000, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Farm wagons and carts.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.80.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8716.80.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
In your submission, you also request that the Strawberry Carts be considered for duty-free treatment as agricultural or horticultural machinery under subheading 9817.00.50, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. However, U.S. Note 2(w) to Chapter 98, Subchapter XVII, excludes articles provided for in Chapter 87, HTSUS. Taking into account the fact that the Strawberry Cart is classified within Chapter 87, HTSUS, classification of the cart in subheading 9817.00.50, HTSUS, is precluded.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division