CLA-2-84:RR:NC:1:103 H84078
Mr. Chris Dormann
Iron Asset Financial, Inc.
10525 Villanova Road
Jacksonville, FL 32218-5124
RE: The tariff classification of the G.Gun from South Africa
Dear Mr. Dormann:
In your letter dated July 20, 2001 you requested a tariff classification ruling.
With your inquiry you submitted a leaflet describing the G.Gun lubricating machine. 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.
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