CLA-2-87:OT:RR:NC:N1:101
Lois Sproul, President/Owner
Lois Sproul CHB, Inc.
510 Plaza Drive, Suite 2250
College Park, GA 30349-6040
RE: The tariff classification of a multi-function barrow and various accessories from China
Dear Ms. Sproul,
In your letter dated September 6, 2011, you requested a tariff classification ruling on behalf of GSI Homestyles, Inc of Atlanta, Georgia. The samples which were submitted will be returned to you as requested.
The item under consideration has been identified as the Muletto with accessories. The Muletto is a steel wheelbarrow with accessories which allow the user to change its configuration function as a hand truck or to manually lift and carry a payload using strap attachments. The Muletto will be imported as a set that includes the barrow, straps, holder and hand truck attachment; spare wheels and other attachments/accessories will be imported separately as replacement parts.
You state that the maximum payload for the wheelbarrow is approximately 500 pounds and that, in the hand truck configuration its maximum payload is approximately 300 pounds. The Muletto will be imported as a set that includes the barrow, straps, holder and hand truck attachment; spare wheels and other attachments/accessories will be imported separately as replacement parts. The Muletto is 58 inches long, 24 inches wide and 18 inches in depth. Its two (2) tires are made of nylon and rubber and are 10 inches in diameter. Its wheel hubs are constructed of plastic, its two (2) handles and two (2) leg rests (13 inches in height) are made of steel.
The applicable classification subheading for the Muletto and the accessories/attachments imported with it in the same packaging 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%.
In addition, you asked for the classification of several accessories/attachments that are used with the Muletto:
A black Nylon Flower Pot Strap measuring approximately 61 inches by approximately 1½ inches with an adjustable metal buckle that has two (2) triangular shaped attachments with metal attachment rings.
A black, checkerboard Nylon Rock Mesh webbing measuring approximately 16 inches by 10 inches with two (2) metal attachment rings.
Nylon Straps which attach to the Muletto allowing for manual lift and carry.
The applicable classification subheading for the Nylon Flower Pot Strap, the Nylon Rock Mesh and the Nylon Straps, if imported separately, will be 6307.90.9889, HTSUS, which provides for “Other made up articles … : Other: Other: Other: Other: Other.” The rate of duty will be 7%.
A yellow, steel Clip-on Bag Holder measuring approximately 14 inches by 3 inches shaped like two (2) facing triangles.
A steel, “U”-shaped Cylinder Holder measuring approximately 12 inches by 15 inches.
A steel, rectangular, snow shovel-shaped Hand Truck Attachment which functions as a toe plate when the Muletto is lifted upright by its two (2) handles.
The applicable classification subheading for the Clip-on Bag Holder, Cylinder Holder and Hand Truck Attachment, if imported separately, will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “table, kitchen or other household articles and parts thereof, of iron or steel … other, other, not coated or plated with precious metal, other, other, other.” The rate of duty will be 3.4 percent ad valorem.
Plastic Wheel Hubs for the two (2) wheels of the barrow portion of the Muletto.
The applicable classification subheading for the Wheel Hubs will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled; … parts thereof: Parts: Other: Other .” The rate of duty will be 3.1%.
Air-filled, nylon/rubber blend, non-radial tires for all configurations of the Muletto.
The applicable classification subheading for the Tires will be 4011.99.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “New pneumatic tires, of rubber: Other: Other: Other.” The rate of duty will be 3.4%.
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 also asked in your request whether the Muletto 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").
If you request future rulings, please observe the following guideline –
Ruling requests must contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear.
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