CLA-2-84:S:N:N1:103 851308
Ms. Colette C. May
F. W. Myers & Co., Inc.
R.F.D., Wellesley Island
Alexandria Bay, N.Y. 13607
RE: The tariff classification of a wheel assembly machine and a
sign from Canada
Dear Ms. May:
In your letter dated April 3, 1990 on behalf of Hovey
Industries Ltd. you requested a tariff classification ruling.
The Beadlock Wheel Assembler is used to assemble two or
three piece wheel rims to large vehicle tires. It consists of a
wheel carrier and a hydraulically powered press. The wheel
carrier allows the large, heavy tire to be easily handled and
hold it while it is placed onto the press. A clamping arm on the
press ensures the flange is held tightly to the wheel disc so
that the locknuts can be rapidly and completely tightened.
The Law Enforcement/Advance Warning Triangle is a portable
folding sign which, when opened, is supported and held upright by
its carrying case. When opened it forms a triangle whose sides
are 30 inches in length. One side of the triangle is marked with
black and yellow diagonal stripes, and the other side is marked
with the word POLICE in white letters on a red background. All
colors are light reflective so that the sign is visible under
minimal light conditions. The sign weighs six pounds and is made
of an anodized corrosion resistant metal.
The applicable subheading for the Beadlock Wheel Assembler
will be 8479.89.9060, Harmonized Tariff Schedule of the United
States (HTS), which provides for other machines and mechanical
appliances having individual functions, not specified or included
elsewhere: automotive maintenance machines. The duty rate will
be 3.7 percent ad valorem.
The applicable subheading for the Law Enforcement/Advance
Warning Triangle will be 8310.00.0000, HTS, which provides for
sign plates of base metal. The duty rate will be 3.8 percent ad
valorem.
Goods classifiable under subheadings 8479.89.9060 and
8310.00.0000, HTS, which have originated in the territory of
Canada, will be entitled to a rate of duty of 2.2 percent and 3
percent respectively under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on the Wheelmaster Tire Changer
System or the Aircraft Boarding Stairs. Your request for a
classification ruling on the tire changer should include an
explanation as to how this item operates (including the use and
function of all accessories for the system). A ruling request on
the boarding stairs should indicate whether the stairs are
mounted on a truck at the time of importation, whether the stairs
are easily attached and removed from the truck, and whether the
stairs are powered directly from the vehicle's engine or from a
subsidiary power source.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport