CLA-2-87:RR:NC:MM:101 D82948

Leslie W. Polgar
Attorney-In-Fact
A.W. Fenton Inc.
6565 Eastland Road
Cleveland, Ohio 44142-1388

RE: The tariff classification of oxygen cylinder carts from China

Dear Ms. Polgar:

In your letter dated September 25, 1998 you requested a tariff classification ruling.

You submitted a catalog and a diagram of model #HP5001 - a two wheel cart for an oxygen cylinder.

The applicable subheading for the oxygen cylinder 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. The rate of duty will be 3.2% 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