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NY 857087


OCT 30, 1990

CLA-2-87:S:N:N1:101-857087

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.80.5050; 8201.10.0000; 8201.20.0000; 7326.90.9090

Mr. G. M. Stecko
Roll' Erg of the United States, Inc.
American Machine Bldg.
Manor Road
R.D. #6 Irwin, PA

RE: The tariff classification of Roll' Erg wheelbarrows from France

Dear Mr. Stecko:

In your letter dated October 9, 1990 you requested a tariff classification ruling regarding Roll' Erg wheelbarrows and accessories. You have submitted descriptive literature.

The Roll' Erg wheelbarrows are specially designed hand pushed vehicles that feature pneumatic wheels and a standard frame (undercarriage) that supports various cargo bins. All models have a multi-wheel system that can be adapted for hard ground, construction work, sand and grass, or soft earth and mud. The handles are adaptable (telescopic) to the size of the user and are adjusted by a simple ratchet motion in seven positions. Depending on its use, the vehicle may use two wheels or four wheels. The specific models you plan to import are:

# 851, garden model with standard bin. Weight is 22 kgs.

# 1501, garden model with large bin. Weight is 33.6 kgs.

# 8113/B, garden model with metal plate and wood sides. Weight is 31.5 kgs.

# 8114 EDCB, farmers model with pipe frame and optional wood sides. Weight is 32 kgs.

The specific accessories you plan to import are:

#8100 B, automatic spade (perrette). This item is a non- power hand operated spade made of steel. It features a horizontal mounted pedal which the user steps on allowing the tool to dig more easily into the earth. Weight is 6 kgs.

#8100 F, automatic fork (perrette). This item is a non- power hand operated fork made of steel. It has the same features as the automatic spade. Weight is 6 kgs.

#9100 T, attachment for tractor. This item is a steel tow bar that is attached to the undercarriage of the Roll' Erg wheelbarrow. It may be connected to a tractor, other vehicle or bicycle for towing of the wheelbarrow. Weight is 1.9 kgs.

#8618 ABC, poly bag that fits on the bin for extra capacity.

The applicable subheading for the Roll' Erg wheelbarrows (models 851, 1501, 8113/B and 8114 EDCB) will be 8716.80.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other vehicles, not mechanically propelled. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the #8100 B automatic spade (perrette) will be 8201.10.0000, HTS, which provides for handtools of base metal, spades and shovels. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the #8100 F automatic fork (perrette) will be 8201.20.0000, HTS, which provides for handtools of base metal, forks. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the #9100 T tow attachment will be 7326.90.9090, HTS, which provides for other articles of iron or steel. The rate of duty will be 5.7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on #8618 ABC, poly bag. Your request for a classif- ication ruling should include a sample of the bag and the identity of the materials used to make the bag.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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