The tariff classification of a tire pressure maintenance system

NY R01320 February 15, 2005 CLA-2-84:RR:NC:1:102 R01320 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Mr. Dennis Forhart PricewaterhouseCoopers LLP 1420 Fifth Avenue (Suite 1900) Seattle, WA 98101 RE: The tariff classification of a tire pressure maintenance system Dear Mr. Forhart: In your letter dated January 16, 2005 you requested a tariff classification ruling on behalf of your client Freightliner LLC. The article in question is identified as a “CATS EYE”, part number LML 6095 BA00, and described as a tire pressure maintenance system. The system is for use in dual tire applications and is designed to allow air transfer from one tire to another from a single airing point. The system is comprised of air valve stem fittings, a hand operated tire valve, a check valve, a pressure indicator and two air hoses. The valve and indicator body are made of aluminum with a plastic casing for the pressure indicator. You indicate that when tire pressure drops below a preset limit, the indicator will activate the check valve and prevent one tire from going flat in the case of a broken pressure hose or a blowout in the other tire. In your request you suggest that the CATS EYE is classifiable as a hand operated valve in subheading 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS). However, because the system incorporates a check valve that automatically responds to a change in tire pressure, we find that the CATS EYE is not completely described by the provision for hand-operated valves. The applicable subheading for the CATS EYE will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The general rate of duty will be 2 percent ad valorem. 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