CLA-2-84:RR:NC:1:104 R01886
Mr. Phillip M. Bauldree
L.G. Sourcing, Inc.
PO Box 1000
Mailcode 5EIM
Mooresville, North Carolina 28115
RE: The tariff classification of a pedestal work stand from China
Dear Mr. Bauldree:
In your letter dated May 2, 2005 you requested a tariff classification ruling.
You have provided a picture and a description of a pedestal type work stand, model BGSTANDUL, which you also refer to as a universal steel stand designed for the attachment of an electrically operated tool. The pedestal stand has a finished cast iron base that can be floor mounted for additional stability. The base supports a vertical steel shaft with five stage adjustable internal sliding shaft for comfortable working positions. A steel plate sits atop the steel shaft and contains a number of pre-drilled slots to facilitate the attachment of different tools. The stand is being marketed as a stand for bench grinders. It contains a plastic storage area with slots for spare grinding and wire wheels plus a divided tray which may be utilized to hold small hand tools.
You propose classification under HTS subheading 8466.93. 5385 which provides for parts for machines of headings 8456 to 8461: bed, base, table, head, tail, saddle, cradle, arm, saw arm, wheelhead, tailstock, headstock, ram, frame, work-arbor support, and C-frame castings, weldments or fabrications: other: other. You believe it is appropriate because bench grinders are classifiable in heading 8460 and your company is marketing the item as bench grinder stand. You argue against subheading 8466.30 as special attachments because no similar item is described as such in the Explanatory Notes to heading 8466 and the function of supporting another item does not seem to fit any of the EN special attachment descriptions. You also state that an adjustable stand does nothing to increase the precision or effectiveness of the machine itself but rather affords ease of use by the machine operator.
The pedestal stand is not a bed, base, or table for a machine tool. The items described in subheading 8466.93.53 are all integral parts of a machine tool. The bed or base is what allows a machine tool to be placed on a floor or workbench or on a pedestal stand and distinguishes it from the “power tools” or tools for working in the hand of heading 8467. Most internet descriptions of bench grinders emphasize their “rugged cast iron bases” and if stands of any kind are mentioned they are listed as accessories.
While the Explanatory Notes to heading 8466 do not mention stands, there is nothing in the notes to exclude them. The items described in the 8466 Explanatory Notes are examples and not meant to be all inclusive. As you have pointed out, the stand makes it easier for the machine operator. Accessories generally facilitate the use or handling of a machine but are not essential to its operation.
The applicable subheading for the pedestal work stand, model BDSTANDUL, will be 8466.30.8000, Harmonized Tariff Schedule of the United States (HTS), 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: dividing heads and other special attachments for machine tools: other special attachments: other: other. The rate of duty will be 8 percent.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division