The tariff classification of an Iron Furniture Lifter

N191519 November 21, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.90.0190 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, Vermont 05495 RE: The tariff classification of an Iron Furniture Lifter Dear Ms.Pendris: In your later dated October 24, 2011 you resubmitted a request for a classification ruling. The merchandise under consideration has been identified as “Furniture Lifter” (Item # 80204). The furniture lifter consists of an iron lever with an iron swivel head, four small plastic wheels and a plastic grip handle. The wheels under the iron lever act as a pivot between the lever and the floor to lift heavy objects on furniture pads. The box also contains sixteen (16) various sized pads designed to assist in sliding furniture over rugs, or other smooth surfaces. The applicable subheading for the iron furniture lifter will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other lifting, handling, loading … machinery: Other machinery: Other”. The rate of duty will be Free. Please note that the above classification is provided only for the furniture lifter if imported separately. The furniture moving kit item # 80204, which contains the both the furniture lifter and pads is not the subject of this ruling. 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 Matthew Sullivan at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division