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NY F88542




June 30, 2000

CLA-2-87:RR:NC:MM:101 F88542

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.39.0030, 8716.80.5090

Mr. Jeffrey R. Wilson
Wilson International Ltd.
6338 Viscount Road
Mississauga, Ontario L4V 1H3

RE: The tariff classification of a Vendor/Concession Cart and Covered Utility Trailer from Canada

Dear Mr. Wilson:

In your letter dated June 10, 2000 you requested a tariff classification ruling on behalf of your client, Waffle World Ltd.

You submitted photos of a Vendor/Concession Cart to be used by Waffle World Ltd. The carts/stands are intended to be used at fairs, carnivals, and similar locations for the selling of waffle and ice cream sandwiches.

The carts/stands are shipped in a covered utility trailer that is used to store the concession/stand when not in use. From the photographs you submitted certain motor vehicles of a kind classified under HTS 8703 (such as Sports Utility Vehicles) are capable of pulling this trailer.

The carts/stands are equipped with an awning, plumbing and electrical hookups, stainless steel three compartment sink, electric water heater, removable fresh and waste water tanks, refrigerator and freezer, and waffle baker irons for cooking the waffles. There is a flat-surfaced wheeled workstation that provides a counter top working area for the concessionaire while the stand is in use. The workstation is on wheels to allow entry and exit while the cart/stand is being used.

The applicable subheading for the Covered Utility Trailer will be 8716.39.0030, 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 for the transport of goods: OtherOther: For use with the vehicles of heading 8703. The rate of duty will be Free.

The applicable subheading for the Vendor/Concession 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: OtherOther: 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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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