CLA-2-84:RR:NC:1:102 G83381
Ms. Rebecca Cochran
Circle International Inc.
160 McClellan Highway
East Boston, MA 02128
RE: The tariff classification of an air compressor set for tire maintenance from Germany.
Dear Ms. Cochran:
In your letter dated October 13, 2000 you requested a tariff classification ruling on behalf of Goodyear Dunlop Tires North America.
The article in question is described as a set comprised of a 12-volt portable air compressor, a bottle of tire sealant and a hard plastic carrying case. The tire sealant contains ethylene glycol, natural rubber, phenol and water. Descriptive literature and a sample were submitted.
You indicate that the articles may be imported together as a set, with the compressor and sealant packaged in the carrying case, ready for retail sale, or separately as individual items. The purpose of packaging the articles as a set is to provide ease of accessibility to those articles used in the maintenance of a vehicle’s tires, i.e. sealing of punctures and maintaining proper inflation. When the articles in question are packaged together, we find that they constitute goods put up in sets for retail sale and that the air compressor is the component which gives the set its essential character.
The applicable subheading for the compressor will be 8414.80.1585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable air compressors, under 0.57 cubic meters per minute. The rate of duty is free.
The applicable subheading for the tire sealant will be 4001.22.0080, HTSUS, which provides for other technically specified natural rubber. The rate of duty is free.
The applicable subheading for the plastic carrying case will be 4202.99.9000, HTSUS, which provides in part, for other bags and containers, other, other, other, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the compressor, tire sealant and carrying case, when presented as a set, will be 8414.80.1585, HTSUS, which provides for portable air compressors, under 0.57 cubic meters per minute. The rate of duty is free.
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 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division