CLA-2-87:RR:NC:MM:101 D85051

Mr. William C. Neal
Rubbermaid Incorporated
1147 Akron Rd.,
Wooster, OH 44691

RE: The tariff classification of 7990 Cozy Cruiser Bike Trailer from China

Dear Mr. Neal:

In your letter dated August 21, 1998 you requested a tariff classification ruling.

You submitted artist sketches of the 7990 Cozy Cruiser Bike Trailer which is to be attached to a bicycle to transport up to two children. The trailer utilizes three wheels.

The applicable subheading for the 7990 Cozy Cruiser Bike Trailer will be 8716.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers. The rate of duty will be 0.6% 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 212-466-5667.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division