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NY R04113

June 8, 2006

CLA-2-87:RR:NC:N1:121 R04113


TARIFF NO.: 8716.80.5090

Mr. Heidar Nuristani
Central Purchasing, LLC.
3491 Mission Oaks Blvd.
Camarillo, CA 93012

RE: The tariff classification of wheelbarrows from Malaysia

Dear Mr. Nuristani:

In your letter dated June 5, 2006, you requested a tariff classification ruling.

The merchandise at issue is two wheelbarrows. Item number 93985 is a 6 cubic foot, self-dumping wheelbarrow made predominantly of carbon steel. It has two 14-inch pneumatic tires and measures 52 inches long by 29 inches wide by 38 inches high. It weighs 60 lbs. and has a weight capacity of 330 lbs. Squeezing the release cable handle activates its self-dumping feature by moving the tray up to dump.

Item number 92181 is a 6 cubic foot wheelbarrow with a seamless steel tray. It has two 14-inch pneumatic tires in front and two 8-inch, locking castors in back. It measures 52 inches long by 29 inches wide by 38 inches high. It weighs 68 lbs. and has a weight capacity of 330 lbs.

The applicable subheading for the wheelbarrows 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.


Robert B. Swierupski

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