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NY J83897

May 6, 2003

CLA-2-84:RR:NC:1:103 J83897


TARIFF NO.: 8425.42.0000

Mr. Alan Morgan
Wal-Mart Stores, Inc.
Wal-Mart Logistics
Mail Stop #0410-L 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a 2 Ton Lift Kit from China

Dear Mr. Morgan:

In your letter dated April 22, 2003 you requested a classification ruling.

With your inquiry you submitted a sample of the 2 Ton Lift Kit, identified in your letter as style number 34930. The kit is composed of the following articles:

● 2 ton trolley jack – a mobile floor jack basically consisting of a wheeled metal base, a hydraulic cylinder, a saddle, and a removable handle. The jack handle is manually cranked up and down in order to lift up one end of an automobile.

● Two jack stands – metal bases with adjustable toothed posts and lock and release handles. The stands are not capable of lifting the vehicle; instead, they are manually raised to the desired height and positioned to support the weight of the automobile, allowing the jack to be removed and repositioned to raise the vehicle’s other side.

● Two anti-skid wheel chocks – folding metal wedges with a rubberized, grooved material applied to one side of each v-shaped wedge. They are placed against a tire to prevent the vehicle from rolling during the jacking operation.

● Carrying bag – a gate-mouth bag composed of man-made materials which is used to hold the other components of the kit. The bag is approximately 30 inches long and features two cloth handles with a Velcro® closure, a zippered main compartment, and a zippered side pocket. The main compartment has 4 Velcro® straps, presumably to hold the jack handle and the jack stand posts, as well as 2 internal pockets with Velcro® closures for the wheel chocks. One side of the bag has the logo “A C Delco™” printed on it. According to your letter, the main compartment is specially made to contain the trolley jack and jack stands laid end to end. In Ruling Letter HQ 958882 dated April 25, 1996 Customs held a jack and two jack stands packaged together in a carton for sale directly to users were used in conjunction with each other to carry out the specific activity of raising an automobile so that an individual could perform maintenance or repairs more easily and safely. The ruling held that the jack and jack stands were thus a set, as per General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), whose essential character was represented by the jack.

Similarly, the 2 Ton Lift Kit contains a jack, two jack stands, and two wheel chocks, packaged together in a carrying bag for sale directly to users, which are used in conjunction with each other to carry out the same specific activity as that of the set in Ruling Letter HQ 958882. Accordingly, the 2 Ton Lift Kit is a set, as per GRI 3(b), with the jack again representing the essential character of the set.

The applicable subheading for the 2 Ton Lift Kit will be 8425.42.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for jacks: other jacks and hoists, hydraulic. The duty rate will be free.

The carrying bag, which would be classifiable in subheading 4202.92.9026, HTS, falls within textile category designation 670. Based upon international textile trade agreements products of China so classifiable are not currently subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alan Horowitz at 646-733-3010.


Robert B. Swierupski

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