CLA-2-94:OT:RR:NC:N4:433
William Viriya Netramai
Trade Compliance Specialist
Central Purchasing LLC.
D/B/A Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of cart from China.
Dear Mr. Netramai:
In your letter dated September 25, 2012, you requested a tariff classification ruling. Photographs were submitted of the item.
Item # 90305 is described as an Arc Welding Cart. The cart is made from heavy duty steel and has a powder coated finish for durability. This cart features: a tilted shelf for easy access to the controls, two safety chains for securing the gas cylinder, rear fixed wheels and front swivel casters, and a hook for holding the torch assembly.
The article in question appears to be in the nature of an accessory to welding equipment. It does not appear to be an integral, constituent part without which the welding equipment would not function, nor work. Accordingly, as the language of heading 8515 and 8468 of the Harmonized tariff Schedule of the United States (HTSUS), provides only for parts, classification in either heading is precluded. Consequently, as the cart is not provided for more specifically in any other heading of the tariff schedule, heading 9403, HTSUS, the provision for other furniture and parts thereof, is applicable.
The applicable subheading for the Arc Welding Cart, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division