The tariff classification of mechanical car parking systems from Japan.

N022821 February 19, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.90.0190 Mr. Machiko Celli American Customs Brokerage Co., Inc. 521 Ala Moana Blvd. Room 252 Honolulu, HI 96813 RE: The tariff classification of mechanical car parking systems from Japan. Dear Mr. Celli: In your letter dated January 8, 2008 on behalf Tradewind Capital Group, Inc., you requested a tariff classification ruling. You included schematic materials and a description with your request. The merchandise at issue is referred to as two variations of a mechanical parking system. Both systems are electronically controlled and operate either by hydraulic lift or chain drive to raise a car from ground level and move it onto a platform adjacent to the lift for parking or storage. Both systems will be imported unassembled and erected on site. The first lift type system raises the car to a maximum of 15 floors above ground level, and then shifts the car laterally either to the left or right side of the lift where it will be stored. It can be installed within a building or alone. The second system allows for the parking of automobiles in a rack system that rises only two to four stories in height, but can be several car widths across according to your schematics. This system also operates either by a chain or hydraulic system and is controlled electronically, to move the cars vertically, horizontally or laterally into the rack system. The applicable subheading for the mechanical parking systems will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling, loading or unloading machinery…: other machinery, other. The general rate of duty will be free.  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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division