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NY N015898

August 23, 2007



TARIFF NO.: 8704.90.0000

Bernadine Rowlands, Treasurer
Niche Product Sales LLC
586 NW Mercantile Place
Port St. Lucie, FL 34986-2252

RE: The tariff classification of a wheelbarrow from the Philippines

Dear Ms. Rowlands,

In your letter dated August 15, 2007, you requested a tariff classification ruling.

The item concerned is the Muck-Truck. It is a gasoline-powered, motorized, walk-behind wheelbarrow that is designed to carry all types of materials on any terrain. Applications include, but are not limited to, landscaping, agricultural, construction, etc. The Muck-Truck can handle loads up to 500 pounds and weighs 202 pounds.

The applicable classification subheading for the Muck-Truck will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other”. The rate of duty will be 25%.

Products of the Philippines classifiable under subheading 8704.90.0000, HTSUS, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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/.

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.


Robert B. Swierupski

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