The tariff classification of an engine stand from China

N233898 October 26, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.90.0290 William V. Netramai, Trade Compliance Specialist Central Purchasing LLC (dba: Harbor Freight Tools) 26541 Agoura Road Calabasas, CA 91302-2093 RE: The tariff classification of an engine stand from China Dear Mr. Netramai, In your letter dated October 1, 2012, you requested a tariff classification ruling. The item being considered is a “1000 Lb. Engine Stand” (Item # 32916). You state that the engine stand features an “I” shaped base and an all steel construction designed to hold engine blocks without tipping. The overall dimensions are 34 ¾ inches in length, 31 inches in width and 36 inches in height. It includes a fully adjustable support that rotates 360 degrees and a locking lever arm to keep the engine block in place. As per the operator’s manual which was included in this request, the four (4) steel casters allow the stand to be moved when it is unloaded. In your ruling request, you suggested classification under 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The engine stand under consideration is not classifiable in heading 7326 (and therefore subheading 7326.90.8588), HTSUS, because the engine stand in question is provided for more specifically in another heading. You also proposed classification in subheading 9403.20.0030, HTSUS, which provides for “other furniture and parts thereof.” Since the inverting of the engine can be considered a handling function, it would still be provided for in a more specific heading over that of “other furniture and parts thereof.” Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8428.90 provides for which provides for, “Other … handling … machinery … : Other machinery … Other.” After review of the item in questions, it appears that this is simply a device to handle and manipulate an engine in order to perform any type of examination or repair. The applicable classification subheading for the “1000 Lb. Engine Stand” (Item # 32916) will be 8428.90.0290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Other … handling … machinery … : Other machinery … 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, Thomas J. Russo Director National Commodity Specialist Division