United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 802984 - NY 803161 > NY 803077

Previous Ruling Next Ruling
NY 803077





October 31, 1994

CLA-2-84:S:N:N1:104 803077

CATEGORY: CLASSIFICATION

TARIFF NO.: 8460.90.8020

Ms. Michele I. Smith
Sears Merchandise Group
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of a bench grinder with pedestal stand from China.

Dear Ms. Smith:

In your letter dated October 10, 1994 you requested a tariff classification ruling.

You indicate that the 6" bench grinder, stock no. 19062, and the pedestal grinder stand, stock no. 19064, will be packaged in the same box, exported to the U.S. as a set and purchased by the customer as a set. The stand is made of heavy duty cast iron and is designed for use with all Sears Craftsman grinders and sander grinders. The top of the stand is predrilled to accomodate the base mounting holes of all 5, 6 and 8 inch grinders. The stand features five height adjustable positions from 29 to 37 inches from the floor to the table top, with the foot pads installed. The grinder utilizes a 6 x 3/4" grinding wheel and also features a wheel guard, eye shields, a dressing wheel and a lamp to illuminate the work area. The axis cannot be set-up to an accuracy of 0.01mm.

The applicable subheading for the bench grinder with pedestal stand set will be 8460.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for other machine tools for ... grinding ... or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products. The rate of duty will be 4.4 percent.

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,

Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: