CLA-2-73:OT:RR:NC:N1:164
Yuwei He
EP Vietnam Industries Co. Ltd.
Lot L18-19, Road No. 7, Hai Son Industrial Zone (Phase 3+4)
Duc Hoa Ha Commune, Duc Hoa District
Long An 85000
Vietnam
RE: The tariff classification of a jack stand from Vietnam
Dear Yuwei He:
In your letter dated September 18, 2025, you requested a tariff classification ruling on a jack stand from
Vietnam. Product information was submitted with your request.
The item under consideration is described as a powder coated steel jack stand (model RN3AC) which
supports the weight of a vehicle after it is lifted by another device. During use, the user adjusts the height of
the jack stand’s ratchet stem to meet the chassis of a raised vehicle. Once positioned, teeth on the ratchet
stem engage a pawl within the base to prevent the ratchet stem from falling. As a result, the extended ratchet
stem remains in position and the jack stand bears the weight of the raised vehicle. You state that the jack
stand will be used in automotive repair shops, dealerships, and similar environments during vehicle repair
and maintenance. The subject jack stand can support a maximum load of 3 tons and is height adjustable from
289 to 432 millimeters.
The applicable subheading for the jack stand will be 7326.90.8688, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Other articles of iron or steel: Other: Other: Other: Other: Other.
The general rate of duty will be 2.9 percent ad valorem.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be
subject to an additional ad valorem rate of duty of 20 percent. For products covered by heading 9903.81.90,
this additional duty applies to the non-steel content of the merchandise. At the time of entry, you must report
the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading
7326.90.8688, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division