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NY I85743

August 29, 2002

CLA-2-84:RR:NC:1:104 I85743


TARIFF NO.: 8466.30.8000

Mr. Sal D’Aquila
Belt Lift International Inc.
1457 Rex St.
Point Roberts, WA 98281

RE: The tariff classification of an attachment for a belt sander from Canada

Dear Mr. D’Aquila:

In your letter dated August 19, 2002 you requested a tariff classification ruling.

A sample has been provided of Belt Lift Model # BL-101. You have also provided an instruction leaflet and your website address, www.beltlift.com, for a further description of the product. The Belt Lift converts a 4” x 36” stationary belt sander into a slack belt sander. It supports the sanding belt above the bed of the sander so that the belt can flex in the unsupported area making it easier to sand curved surfaces. The Belt Lift is easily installed and doesn’t require any modification of the sander.

The device itself is made of stainless steel and has no moving parts. Its overall length is approximately 8 ¾”. At one end a half inch flat lip with tabs bent on either side to secure and center the device on the sander precedes a tunnel shaped section with straight sides and a curved top which is in contact with the sanding belt. The width of the raised curved end is approximately 4 3/4”. The other end is flat and tapers into a flat based “V” measuring 1 ¼” at the base of the “V” where it is bent into a hook. The instruction leaflet indicates that the hook is inserted into the slot behind the sander’s tension roller.

You indicate that you have been given an advisory classification of HTS subheading 8466.30.6085 which provides for machines which are special attachments for machine tools. Your item however is not a machine.

The applicable subheading for the Belt Lift will be 8466.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dividing heads and other special attachments for machine tools: other special attachments: other: other. The rate of duty will be 8 percent.

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 646-733-3011.


Robert B. Swierupski

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