N296961 N2 Ruling Active

The tariff classification of a Base & Leg Assembly from China

Issued June 1, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8431.39.0080

Headings: 8431

Product description

The imported product, i.e., a steel base and leg assembly, product number 60021236, is a component of a Backsaver Hydraulic Lift Table. At time of importation, only the steel base and leg assembly is being imported. This assembly is said to have been designed for use only on the Backsaver Hydraulic Lift Table. Subsequent to importation, it will be assembled in the United States together with the hydraulics, a battery, a cylinder, and a table top to form a complete hydraulic lift table.

CBP rationale

The applicable subheading for the steel base and leg assembly, product number 60021236, will be 8431.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Other: Other”.

Full text

N296961 June 1, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8431.39.0080 Ms. Cathy Lopez C.H. Robinson International 1452 Hughes Rd Suite 350 Grapevine, TX 76034 RE: The tariff classification of a Base & Leg Assembly from China Dear Ms. Lopez: In your letter dated May 11, 2018, on behalf of your client, Southworth Products, you requested a tariff classification ruling. The imported product, i.e., a steel base and leg assembly, product number 60021236, is a component of a Backsaver Hydraulic Lift Table. At time of importation, only the steel base and leg assembly is being imported. This assembly is said to have been designed for use only on the Backsaver Hydraulic Lift Table. Subsequent to importation, it will be assembled in the United States together with the hydraulics, a battery, a cylinder, and a table top to form a complete hydraulic lift table. The applicable subheading for the steel base and leg assembly, product number 60021236, will be 8431.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Other: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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