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January 29, 1999

CLA-2-84:RR:NC:1:104 D86495


TARIFF NO.: 8465.91.0047; 8465.91.0078

Mr. A.T. Onyszko
Delta International Machinery Corp.
246 Alpha Drive
Pittsburgh, PA 15205

RE: The tariff classification of wood working machine tools from Taiwan.

Dear Mr. Onyszko:

In your letter dated January 5, 1999 you requested a tariff classification ruling.

The request covers a “combination package” which includes a bench top table saw (Model 36-540), a miter saw (Model 36-070) and a support clamp (Model 36-221) for the miter saw. In a followup letter of January 14, 1999 you have advised that the additional circular saw blades mentioned in your original request will not be included. The “package” will be imported in one carton.

Model 36-540 is described in the Delta catalog as a 10" bench saw with 115V, 60 Hz. motor, rip fence, miter gauge, blade guard, 10" carbide tipped saw blade, standard table insert, blade wrenches and instruction manual.

Model 36-070 is a 10" power miter saw with 120V, 60 Hz. motor, electric blade brake, 10" diameter saw blade, blade guard, dust bag, wrenches and instruction manual. Model 36-221 is described as a work clamp to securely hold work for more accurate cutting. This clamp can be used with other Delta miter saws but not with the bench top table saw.

The applicable subheading for the bench top table saw and the miter saw with work clamp will be 8465.91.00, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools ... for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: sawing machines. The rate of duty will be 3 percent. The statistical suffixes will be 78 for the table saw and 47 for the miter saw.

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 212-637-7038.


Robert B. Swierupski

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