CLA-2-84:RR:NC:1:104 A87545
Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179
RE: The tariff classification of a tilting arbor table saw from Taiwan
Dear Ms. Smith:
In your letter dated September 11, 1996 you requested a tariff classification ruling.
Stock No. 22194 Craftsman Table Saw with Stand features a 13 AMP, 2.5 Horsepower, 5000 R.P.M., 10 inch blade table saw. In your letter, you state that the unit is primarily used for cutting wood to specific lengths. Other features of the table saw include: blade tilting handwheel, blade elevation handwheel, blade guard, blade bevel lock knob, blade bevel scale, mitre gauge, table insert, rip fence, overload reset switch and on-off switch with key.
The table saw and the stand are packaged in the same carton when shipped to the United States. The saw and stand are marketed as a set and sold to the customer as one. The table saw can be mounted to the included 26" x 17" table. The table features a tool hanger, steel legs, and mounting holes so that the saw and the table can be mounted together.
The applicable subheading for the Stock No. 22194 Craftsman Table Saw together with its Stand will be 8465.91.0036, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine Tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Other: Sawing machines...Woodworking machines: Other: Other: Tilting arbor table saws. The rate of duty will be 3 percent ad valorem.
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 Robert Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division