The tariff classification of a valve extender from Taiwan

N158477 April 28, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Mr. Gene Carleton Performance Bicycle 1 Performance Way Chapel Hill, NC 27515 RE: The tariff classification of a valve extender from Taiwan Dear Mr. Carleton: In your letter dated April 4, 2011 you requested a tariff classification ruling. Descriptive literature and a picture were included with your submission. The product you plan to import is described as a bicycle presta valve extender. This aluminum alloy valve extender is available in lengths of 43 mm and 78 mm. The extender screws onto a bicycle tube’s presta valve and contains an access post/pin that opens and closes the valve lock nut to allow air to flow into and out of the tube. The applicable subheading for the valve extender will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent 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