CLA-2-84:R:N1:103 815004

Mr. Larry Robinette
Western Quality Products
3600 W. Dickinson Blvd.
Fort Stockton, TX 79735

RE: The tariff classification of a hydraulic jack from Mexico

Dear Mr. Robinette:

In your letter dated September 5, 1995 you requested a tariff classification ruling.

The heavy duty low transmission jack is a steel jack which basically consists of a base with swivel casters, a hand operated hydraulic cylinder, and an adjustable saddle. It is used to aid in removing or installing the transmission of an automobile while the vehicle is resting on floor jack stands. It has a lifting capacity of 1000 pounds.

The applicable subheading for the heavy duty low transmission jack will be 8425.42.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other hydraulic jacks and hoists. The rate of duty will be 1.6 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5494.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division