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NY K81584




December 16, 2003
CLA-2-87:RR:NC:MM:101 K81584

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.80.1000, 8716.80.5090

Mr. John Carrier
Central Purchasing, Inc.
Import Operations Group
3491 Mission Oaks Blvd.,
Camarillo, California 93012

RE: The tariff classification of two Farm Carts from China

Dear Mr. Carrier:

In your letter dated December 1, 2003 you requested a tariff classification ruling.

You submitted descriptive literature and brochure/assembly instructions for two Farm Carts.

The first Cart, SKU 38897, is a 10 cubic foot Heavy Duty Trailer Cart (Brochure description) that has 16-inch pneumatic tires, a 600-pound cart capacity, and stamped metal frame. The cart’s dimensions are 43” x 33” x 12”. It also has a hitch tongue with a 5/8” Pin Hole for off-road use only. The brochure states that it is not designed for use on public highways. Low speeds (under 5 mph) are recommended when performing off-road hauling of gravel, fertilizer, leaves, etc.

The second Cart, SKU 30421, is an 11.3 cubic foot Garden Cart (Brochure description) that has 26” spoke wheels, pneumatic tires, a 400 pound load capacity, and a wooden body on a tubular metal frame. The cart’s dimensions are 68” x 37” x 29½. It also has handles for manual operation.

The applicable subheading for the Cart, SKU 38897 (Heavy Duty Trailer Cart) will be 8716.80.1000, 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: Farm wagons and carts. The rate of duty will be Free. This duty rate will remain unchanged in 2004.

The applicable subheading for the Cart, SKU 30421 (Garden 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 duty rate will remain unchanged in 2004.

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,

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