CLA-2-84:OT:RR:NC:N1:106

Chris Hwee, Trade Compliance Specialist
Central Purchasing, LLC. dba Harbor Freight Tools
26541 Aguora Rd.
Calabasas, CA 91302

RE: The tariff classification of Wheel Dolly Jack from China

Dear Mr. Hwee:

In your letter dated September 08, 2011, you requested a tariff classification ruling. Illustrative photos, drawings, and other pictorial representations were submitted with your request.

The item under consideration has been identified as an item SKU67287, wheel dollies (2-piece set). The dollies are designed to elevate an automobile by its wheels for mobility. It is comprised of a welded and formed jack, carrying handle, castors, and rollers all made of steel. The dolly utilizes a foot pedal to activate the mechanical lift ratchet system.

The applicable subheading for the SKU67287 wheel dollies will be 8425.49.0000, HTSUS, which provides for “…Jacks: Jacks: 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Matthew Sullivan at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division