CLA-2-84:R:N1:103 815002

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

RE: The tariff classification of a hydraulic dolly from Mexico

Dear Mr. Robinette:

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

The one ton heavy duty wheel dolly is a steel dolly consisting of a frame and hydraulic lifting cylinder mounted on a U-shaped rectangular base with four roller bearing casters. The unit is used during the installation or removal of tandem wheels up to 52 inches in diameter from large trucks to lift, hold, and transport the wheels. The dolly frame can be tilted to allow exact positioning of the wheels during installation.

The applicable subheading for the one ton heavy duty wheel dolly will be 8427.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other works trucks fitted with lifting or handling equipment: other trucks. The rate of duty will be free.

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