CLA-2-84:R:N1:103 814999

Mr. Larry Robinette
Western Quality Products
3600 E. Dickinson Blvd.
Fort Stockton, TX 79735

RE: The tariff classification of a crane from Mexico

Dear Mr. Robinette:

In your letter dated September 5, 1995 you requested a tariff classification ruling.

The space saver crane is a shop crane, made of steel, capable of lifting up to two tons by means of a hydraulic lifting cylinder. The crane's boom and wheeled base can be retracted and folded so that the unit takes up less space when stored away.

The applicable subheading for the space saver crane will be 8426.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other cranes. The rate of duty will be 1.6 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Alan Horowitz at 212-466-5494.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division