CLA-2-84:OT:RR:E:NC:1:104
Ms. Carolyn Laskavy
Central Purchasing, LLC.
3491 Mission Oaks Blvd.
Camarillo, CA 93030
RE: The tariff classification of a universal metal tool stand from China
Dear Ms. Laskavy:
In your letter dated January 4, 2008 you requested a tariff classification ruling.
The Universal Tool Stand, sku #46075, is designed to turn bench top power tools into sturdy floor models. The stand can accommodate table saws, grinders, drill presses, sanders and planers. The stand features three height adjustments, 26”, 29” and 32”, and supports up to 500 lbs. Top dimensions are 18-3/8” x 20-1/2” while the base dimensions are 26-3/8” x 24-1/2”. The stand is constructed from heavy duty 16 gauge sheet metal and weighs 19.40 lbs. The legs can be anchored to the floor for added stability. A plywood top (not provided) can be easily attached to the top of the tool stand if the user so wishes.
The applicable subheading for the Universal Tool Stand, sku #46075, will be 8466.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Dividing heads and other special attachments for machine tools: Other special attachments: Other. The rate of duty will be 8 percent ad valorem.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division