In ruling NY N306374, Customs and Border Protection (CBP) determined the classification of a “Mart Cart,” a multi-function cart designed to be used at Farmer Markets, or other shopping venues, where no shopping carts are available, but can also include retail store venues. The multi-function shopping cart is an all-purpose utility cart designed to transport supplies such as groceries, sporting equipment, chairs, and etc. The cart is hand propelled, has 4 wheels, D shape handle, 2 cup holders, 2 side chair holders, and 2 webbing handles. The frame folds down for easy storage in a garage or the trunk of a car. The cart weighs 18.4 pounds.

The applicable subheading for the item in question is 8716.80.5090, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” The general rate of duty will be 3.2% ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.80.5090, HTSUS, unless specifically excluded, are subject to an List 3 additional 25% ad valorem rate of duty. At the time of importation, 9903.88.03, in addition to subheading 8716.80.5090, HTSUS, must be reported.

CBP also made a determination on whether the Mart Cart qualifies for the exclusion granted by the United States Trade Representative. According to CBP, household carts, like the one described in this ruling, are listed in U.S. note 20(p)(7), corresponding to subheading 9903.88.13, HTSUS. As a result, the Mart Cart (Item # TR – 21807) will also be classified in subheading 9903.88.13, HTSUS.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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