CLA-2-84:RR:E:NC:N1:104
Mr. Heidar Nuristani
Central Purchasing, LLC.
3491 Mission Oaks Boulevard
Camarillo, CA 93012
RE: The tariff classification of a two-cabinet lathe stand from China.
Dear Mr. Nuristani:
In your letter dated February 14, 2007, you requested a tariff classification ruling.
You state that item number 46378 is a two-cabinet lathe stand that is imported without the lathe. The dimensions of the stand are 24-3/8 inches by 15-5/8 inches by 8-1/4 inches. The stand is made of steel and has the capacity to hold up to 350 pounds. Your website states that the stand is designed with two 7/16 inch by 1 inch mounting slots that hold a 9 inch by 20 inch geared head, belt driven bench lathe. The stand also has two cabinets for storage.
The applicable subheading for the two-cabinet lathe stand 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 and 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