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NY N021149




January 9, 2008

CLA-2-87:OT:RR:E:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.80.5010

Kathy Trotta, Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520-6124

RE: The tariff classification of a multi-function item from China

Dear Ms. Trotta,

In your letter dated December 19, 2007, you requested a tariff classification ruling.

The item under consideration is the Flat Folding, Heavy-Duty Stepladder/Full-Utility Hand Truck (Model TSM-31LHT); it is a hand truck combined with a fold-out stepladder. No sample was provided with your Ruling Request, although a photograph and literature were included.

The Flat Folding, Heavy-Duty Stepladder/Full-Utility Hand Truck (Model TSM-31LHT) is constructed of aluminum and weighs approximately 14 lbs. The ladder configuration of the item has a 300-lb. weight capacity and the platform of the hand truck configuration has a 250-lb. weight capacity. The hand truck configuration rolls on 4-inch rubber wheels and the stepladder configuration is equipped with three polypropylene steps measuring 11 inches wide by 9 inches deep.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3. states, “When ... goods are classifiable under two or more headings, classification shall be effected as follows: (c) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 7616.99.5030 of the HTSUS provides for “Other articles of aluminum: Other: Other: Other: Ladders”. Subheading 8716.80.5010 of the HTSUS provides for “ other vehicles, not mechanically propelled : Other vehicles: Other: Industrial hand trucks”

The applicable classification subheading for the Flat Folding, Heavy-Duty Stepladder/Full-Utility Hand Truck (Model TSM-31LHT) will be 8716.80.5010, HTSUS, which provides for “ other vehicles, not mechanically propelled : Other vehicles: Other: Industrial hand trucks”. The rate of duty will be 3.2%.

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

The Flat Folding, Heavy-Duty Stepladder/Full-Utility Hand Truck (Model TSM-31LHT) may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from Tariff Classification Rulings issued by U.S. Customs and Border Protection; you can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For further information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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