CLA-2-84:RR:NC:1:103 H85564
Ms. Linda Sara
Iron Asset Financial, Inc.
PO Box 72
Jacksonville, FL 32219
RE: The tariff classification of the G.Gun from South Africa
Dear Ms. Sara:
In your letter dated August 22, 2001 you requested a tariff classification ruling.
The G.Gun is a portable appliance designed for the lubrication of agricultural, construction, and mining equipment. It basically consists of a round metal drum with a removable lid, a hinged handle, a foot-operated, two-stage self priming pump, and a two or three meter length of rubber hose. A fitting on the end of the hose allows it to be attached to a grease nipple. The tank is capable of holding from four to eight kilograms of grease which is manually dispensed from the unit by means of the positive displacement piston pump. The G.Gun stands 15 inches high and delivers three milliliters of grease per stroke. We assume the G.Gun will be imported without any grease in its tank.
The applicable subheading for the G.Gun will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
Articles classifiable under subheading 8479.89.9797, HTS, which are products of South Africa 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division