CLA-2-84:R:N1:103 815005

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

RE: The tariff classification of a pneumatic lift from Mexico

Dear Mr. Robinette:

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

The air powered front/rear end lift is a machine which basically consists of an adjustable lift pad, a column containing a pneumatic cylinder, a three way heavy duty air valve, and a base with two rear wheels eight inches in diameter. The unit, which has a lifting range of 8 to 35 inches and a maximum capacity of 4000 pounds, is used to lift a vehicle from the front or rear.

The applicable subheading for the air powered front/rear end lift will be 8425.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for jacks; hoists of a kind used for raising vehicles: other. 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