CLA-2-84:RR:NC:1:104 I80138

Mr. Steve Kuchta
Kuehne & Nagel, Inc.
10 Exchange Place
19th Floor
Jersey City, NJ 07302

RE: The tariff classification of clamps for miter saws from Taiwan

Dear Mr. Kuchta:

In your letter dated March 28, 2002 on behalf of Black & Decker Corp. you requested a tariff classification ruling.

The clamps (part numbers DW7052 and DW7082) are for use with woodworking miter saws. These work clamps are used to securely hold work for more accurate cutting. Clamp DW7052 is a material clamp which clamps the workpiece against the fence. Clamp DW7082 is a vertical clamp which clamps the workpiece against the base.

The applicable subheading for the clamps for woodworking miter saws (part numbers DW7052 and DW7082) will be 8466.20.8065, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Work holders: Other… Other work holders: Other. The rate of duty will be 3.7 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 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division