N018541 N0 Ruling Active

The tariff classification of RacorPro Heavylift hoist made in China.

Issued October 23, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8425.19.0000

Headings: 8425

Product description

You included a description and photographs of the lift system in use. The merchandise at issue is referred to as a RacorPro Heavylift. The Heavylift is designed to be attached to a ceiling with the included hardware and steel support beams. A 4 foot by 4 foot steel platform is suspended from the ceiling beams by vinyl coated steel cables fed though pulleys. The platform is then raised and lowered by hand using a hand operated crank wench according to our discussion on October 23, 2007. The purpose of the platform is that it can be loaded with up to 250 pounds of items for storage and lifted to the ceiling.

CBP rationale

The applicable subheading for the RacorPro Heavylift will be 8425.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pulley tackle and hoists other than skip hoists;…pullet tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: other.

Full text

N018541 October 23, 2007 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8425.19.0000 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of RacorPro Heavylift hoist made in China. Dear Ms. Morgan: In your letter dated October 11, 2007 on behalf Costco Wholesale, you requested a tariff classification ruling. You included a description and photographs of the lift system in use. The merchandise at issue is referred to as a RacorPro Heavylift. The Heavylift is designed to be attached to a ceiling with the included hardware and steel support beams. A 4 foot by 4 foot steel platform is suspended from the ceiling beams by vinyl coated steel cables fed though pulleys. The platform is then raised and lowered by hand using a hand operated crank wench according to our discussion on October 23, 2007. The purpose of the platform is that it can be loaded with up to 250 pounds of items for storage and lifted to the ceiling. The applicable subheading for the RacorPro Heavylift will be 8425.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pulley tackle and hoists other than skip hoists;…pullet tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: other. The general rate of duty will be free. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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