The tariff classification of a miter saw support/work standfrom Taiwan.

NY 880422 December 09, 1992 CLA-2-90:S:N:N1:104 880422 CATEGORY: Classification TARIFF NO.: 8466.30.5000 Mr. A.T. Onyszko Delta International Machinery Corp. 246 Alpha Drive Pittsburgh, PA 15238-2985 RE: The tariff classification of a miter saw support/work stand from Taiwan. Dear Mr. Onyszko: In your letter dated November 10, 1991 you requested a tariff classification ruling. The miter saw support/work stand is made almost entirely of either stamped steel or tubular steel. The stand has two rubber wheels and from the copy of a photo submitted it appears that the legs fold up. It can be used to support any style of miter saw. The applicable subheading for the miter saw support/work stand will be 8466.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other special attachments for machine tools: other. The rate of duty will be 9.5 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