CLA-2-84:OT:RR:NC:N1:102

Mr. David King
Marchant Schmidt, Inc.
24 W. Larsen Dr.
Fond du Lac, WI 54936-1839

RE: The tariff classification of machine feet from Denmark

Dear Mr. King:

In your letter dated June 26, 2012 you requested a tariff classification ruling. Descriptive literature, photographs and a representative sample were included with your submission. The sample will be returned to you.

The items you plan to import are described as machine feet for use on various types of machinery requiring leveling and height adjustment. These stainless steel machine feet consist of a foot plate, threaded spindle and flange. The flange allows the machine feet to be welded to the machine. You indicate that the machine feet are used to level the machines and adjust the machines to the same height in order to transfer products between the machines.

In your request, you suggest classification of the machine feet in subheading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. However, we find that the machine feet are more specifically provided for elsewhere in the tariff as machine parts.

The applicable subheading for the machine feet will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in Chapter 84. The rate of duty will be 3.9 percent ad valorem.

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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division