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NY R03395




March 15, 2006

CLA-2-87:RR:NC:N1:121 R03395

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.80.5090

Mr. Mark Davies
LG Sourcing, Inc.
1000 Lowes Blvd.
Mooresville, NC 28117

RE: The tariff classification of a cart from China

Dear Mr. Davies:

In your letter, dated March 3, 2006, you requested a tariff classification ruling.

The merchandise is a steel garden cart. It is composed of a 24-inch by 48-inch steel mesh body bed; steel mesh sides with hinges for easy fold down; and four 13-inch pneumatic wheels. It has both a 25 mm by 1-1/5 mm steel handle, which allows it to be pulled manually, and a trailer hitch connector, which allows it to be towed. Its loading capacity is 1200 pounds. The literature you submitted indicates that this cart is ideal for handling gardening and construction items.

The applicable subheading for the garden cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), 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 ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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