CLA-2-87:RR:NC:MM:101 R00616
Mr. Karl Krueger
DHL Danzas Air & Ocean
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of yard carts from Canada
Dear Mr. Krueger:
In your letter dated July 22, 2004 you requested a tariff classification ruling.
The item to be classified is a yard cart. It is a small plastic wheelbarrow with two wheels on an axle. The cart measures 25” X 24” and is 42.5” high. It holds 5 cubic feet.
The applicable subheading for the yard cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi trailers: other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other. The rate of duty will be 3.2 percent.
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