The tariff classification of a miter saw utility vehicle from China and Thailand

NY R01200 January 12, 2005 CLA-2-84:RR:NC:1:104 R01200 CATEGORY: Classification TARIFF NO.: 8466.92.5010 Mr. Frank Kaliner The Home Depot 2455 Paces Ferry Road NW Atlanta, GA 30339 RE: The tariff classification of a miter saw utility vehicle from China and Thailand Dear Mr. Kaliner: In your letter dated December 16, 2004 you requested a tariff classification ruling. You have provided an operator’s manual for the Ridgid Miter Saw Utility Vehicle (MSUV), Model AC9940, your SKU # 206676. The manual indicates that the unit is for use with Ridgid 10 inch and 12 inch miter saws and other miter saws. You describe the product as a collapsible, mobile table for commercial and residential miter saw projects. You indicate that the extension arms are used as a guide to help cut elongated pieces of wood. According to the manual, the vehicle consists essentially of a stand assembly (table, legs), roller assembly (for feeding the material), two wheels and associated hardware. The miter saw is bolted onto this workstand. When the miter saw is attached, the MSUV in effect becomes a sawing machine of subheading 8465.91. The Home Depot website indicates that the MSUV is of tubular steel construction and provides up to 8 feet of workpiece support. It folds up easily for two wheeled transportation and upright storage. The applicable subheading for the Ridgid Miter Saw Utility Vehicle will be 8466.92.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the machines of heading 8465: other. The rate of duty will be 4.7 percent. Articles classifiable under subheading 8466.92.5010, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division