The tariff classification of a compressed carbon dioxide tire inflator from Taiwan

NY R03947 June 13, 2006 CLA-2-84:RR:NC:1:102 R03947 CATEGORY: Classification TARIFF NO.: 8481. 80.5090, 2811.21.0000 Mr. Thomas D. Johnson Trek Bicycle Corporation 801 West Madison Street Waterloo, WI 53594 RE: The tariff classification of a compressed carbon dioxide tire inflator from Taiwan Dear Mr. Johnson: In your letter dated May 15, 2006 you requested a tariff classification ruling on behalf of Trek Bicycle. The article in question is described as a “hand operated pump” that uses disposable carbon dioxide cartridges to inflate bicycle tires. Based on the information submitted, the inflator is not a pump, but rather a hand operated valve designed to control the flow of carbon dioxide from a cartridge into a tire. The inflator appears to be essentially of plastic with some metal components. The carbon dioxide cartridges are disposable metal cylinders filled with compressed carbon dioxide. Because the metal cylinders are not reusable, they are considered ordinary packing for the compressed gas. You indicate that the inflator will be imported with a single cartridge, while replacement cartridges will be imported separately. The applicable subheading for the tire inflator, whether imported with or without a single carbon dioxide cartridge, will be 8481. 80.5090, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. The applicable subheading for replacement carbon dioxide cartridges will be 2811.21.0000, HTSUS, which provides for carbon dioxide as other inorganic oxygen compounds of nonmetals. The rate of duty will be 3.7 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