CLA-2-87:RR:NC:N1:101 R03530
Mr. Bob W. Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec Canada H3K 3K9
RE: The tariff classification of a battery-operated, self-propelled wheelbarrow from China.
Dear Mr. Forbes:
In your letter dated March 23, 2006, on behalf of Country Home Products, you requested a tariff classification ruling.
The article in question is a 3-wheeled, battery powered, self propelled wheelbarrow, identified as the Neuton Garden Cart. The Neuton Garden Cart is designed for residential use in home gardens and is constructed of corrosion-resistant steel and molded high-density polyethylene. It has a 200 lb. load capacity for transporting mulch, topsoil, firewood and so on. The rechargeable, 12-volt, 17 amp battery powers 2 12-volt, 21 amp electric motors.
You indicate that other importers have classified similar merchandise in HTS 8709.11.0060. However, NY ruling H80034 dated April 26, 2001 classified an electric powered wheelbarrow as indicated below.
The applicable subheading for the battery-operated, self-propelled wheelbarrow will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for motor vehicles for the transport of goods: other. The rate of duty will be 25 percent ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division