The tariff classification of an air compressor set for tire maintenance from China

NY F88785 July 28, 2000 CLA-2-84:RR:NC:1:102 F88785 CATEGORY: Classification TARIFF NO.: 8414.80.1585 Ms. Jennifer Scott Expediters International of Washington, Inc. 21318 64th Avenue South Kent, Washington 98032 RE: The tariff classification of an air compressor set for tire maintenance from China Dear Ms. Scott: In your letter dated June 22, 2000 you requested a tariff classification ruling on behalf of Bon Aire Industries. The articles in question are described as a set comprised of a 12 volt portable air compressor with built in worklight and flasher, a metal tire pressure gauge, a pair of cotton gloves, and a cotton carry-bag. Descriptive literature was submitted. The articles are imported together as a set packaged in a see-through plastic container, ready for retail sale. Once the articles are removed from the retail packaging, they may then be stored in the cotton carry-bag provided. The purpose of the set is to provide ease of accessibility to those articles used in the maintenance of a vehicle’s tires, i.e., inflating tires to their proper pressure. We find that the articles in question are goods put up in sets for retail sale, and that the air compressor is the component which gives the set its essential character. The applicable subheading for the subject set will be 8414.80.1585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable air compressors, under 0.57 cubic meters per minute. The rate of duty is free. 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 Kenneth T. Brock at 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division