The tariff classification of an accumulator charge kit of unspecified origin

N158316 May 3, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Donna L. Hiltpold Stanley Black & Decker 480 Myrtle Street New Britain, CT 06053 RE: The tariff classification of an accumulator charge kit of unspecified origin Dear Ms. Hiltpold: In your letter dated April 1, 2001 you requested a tariff classification ruling. Descriptive literature was submitted. The item in question is described as an “accumulator charge kit”, part number 31254. The charge kit is used with certain hydraulic tools to allow an internal accumulator within the tool to be charged with pressurized nitrogen. The kit is comprised of a liquid filled pressure gauge with a snub valve, which is connected to a charge fitting by a flexible hose, and a tester with a charging valve, which is used to connect the charger to the hydraulic tool. The snub valve is operated by hand and controls the flow of nitrogen from a supply cylinder to the tool, while the pressure gauge allows the user to monitor the charging pressure. The components appear to be of various materials, including rubber/plastic and brass. The applicable subheading for the accumulator charge kit will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 per cent ad valorem. 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