The tariff classification of a wheel kit for an air compressor from China

N031619 July 22, 2008 CLA-2-84:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8414.90.4175 Mr. Richard D. English Yusen Air & Sea Service 19001 Harbrogate Way Torrance, CA 90501 RE: The tariff classification of a wheel kit for an air compressor from China Dear Mr. English: In your letter dated June 20, 2008 you requested a tariff classification ruling on behalf of your client, Makita USA, Inc. Descriptive literature and a drawing were submitted. The item you plan to import is described as a wheel kit for an air compressor, model number AC310H. This wheel kit will be used exclusively with the air compressor and has been specifically engineered for this product. It is designed to transport a mounted air compressor weighing more than 35 kilograms that would otherwise be difficult to move without the wheels. You suggest classification of the wheel kit under subheading 8414.90.4155, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of compressors of subheading 8414.40. However, subheading 8414.40, HTSUS, provides for air compressors mounted on a wheeled chassis for towing. The wheel kit in question is not suitable for towing. The applicable subheading for the wheel kit will be 8414.90.4175, HTSUS, which provides for other parts of compressors. The rate of duty of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division