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NY 880422

December 09, 1992

CLA-2-90:S:N:N1:104 880422


TARIFF NO.: 8466.30.5000

Mr. A.T. Onyszko
Delta International Machinery Corp.
246 Alpha Drive
Pittsburgh, PA 15238-2985

RE: The tariff classification of a miter saw support/work stand from Taiwan.

Dear Mr. Onyszko:

In your letter dated November 10, 1991 you requested a tariff classification ruling.

The miter saw support/work stand is made almost entirely of either stamped steel or tubular steel. The stand has two rubber wheels and from the copy of a photo submitted it appears that the legs fold up. It can be used to support any style of miter saw.

The applicable subheading for the miter saw support/work stand will be 8466.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other special attachments for machine tools: other. The rate of duty will be 9.5 percent.

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.


Jean F. Maguire
Area Director

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