N174635 N1 Ruling Active

The tariff classification of Coremax-2000 Jack Kit from China

Issued August 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8425.49.0000

Headings: 8425

Product description

Illustrative photos, drawings, and other pictorial representations were submitted with your request. The items under consideration have been identified as a Coremax-2000 Jack Kit. The jack is designed to fit the bottom of the rack so it can be raised on all four corners, so that a dolly is placed under the rack and moved around.

CBP rationale

The applicable subheading for the Coremax-2000 Jack Kit will be 8425.49.0000, HTSUS, which provides for “…Jacks: Jacks: Other”.

Full text

N174635 August 4, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8425.49.0000 Barbara Haugen, Global Logistics Manager Telect Inc. 1730 N. Madison St. Liberty Lake, WA 99019 RE: The tariff classification of Coremax-2000 Jack Kit from China Dear Ms. Haugen: In your letter dated July 08, 2011, you requested a tariff classification ruling. Illustrative photos, drawings, and other pictorial representations were submitted with your request. The items under consideration have been identified as a Coremax-2000 Jack Kit. The jack is designed to fit the bottom of the rack so it can be raised on all four corners, so that a dolly is placed under the rack and moved around. You state that the jack kit can be removed after the rack has been placed in its final position.   You suggested that Coremax-2000 Jack Kit would be classifiable under the HTS code 9403.90.8041, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” A review of the descriptive and illustrative literature of the jack kit indicates that the unit for lifting and relocating racks does not form part of the rack, and as such is not article of furniture. The applicable subheading for the Coremax-2000 Jack Kit will be 8425.49.0000, HTSUS, which provides for “…Jacks: Jacks: Other”. The 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 Matthew Sullivan at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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