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NY N022885

February 11, 2008



TARIFF NO.: 8704.31.0020

Ms. Teresa D. Haney, Office Administrator Belle Group Inc.
3959 Electric Road, Suite 360
Roanoke, VA 24018-4573

RE: The tariff classification of a powered wheelbarrow from the United Kingdom.

Dear Ms. Haney:

This Ruling is being issued to correct Customs Rulings Number R05128 and N005378, dated November 16, 2006 and January 17, 2007, respectively. Per our telephone conversation with you of February 5, 2008, a new Ruling letter is being issued based on your clarification of the exact specifications of the engine used to power the BMD MiniDumper. A complete corrected ruling follows.

In your letter dated October 26, 2006 you requested a tariff classification ruling.

The item concerned is the BMD MiniDumper; it is walk-behind wheelbarrow powered by a gasoline-fueled Honda GXV 160, 5.5 horsepower engine. The MiniDumper can handle loads up to 661 pounds, weighs 330 pounds, has a maximum speed of 3.72 m.p.h. and has four (4) forward gears and one (1) reverse gear.

The applicable subheading for the BMD MiniDumper will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W not exceeding 2.5 metric tons”. The rate of duty will be 25%.

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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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