CLA-2-76:R:N4:115 815282
Mr. Arthur Mindle
U.S. Catalytic Corporation
871 Latour Court
Napa, CA 94558
RE: The tariff classification of a jack stand from Taiwan.
Dear Mr. Mindle:
In your letter dated September 12, 1995, you requested a tariff classification ruling.
The subject item is a jack stand. It is comprised of an 8 inch stand made of cast aluminum and steel hardware essential to its support feature.
The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. The article of steel and the article of aluminum heading are under consideration. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the article of aluminum classification is last.
Consideration was given to classifying this product under subheading 8425.49.0000, HTS, as you have suggested. However, as the product is not used for lifting and simply supports an object which has previously been lifted, classification therein is precluded.
The applicable subheading for the aluminum jack stand will be 7616.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: castings. The duty rate will be 5.1% 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division