CLA-2-84:S:N:N3:102 883145
Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001
RE: The tariff classification of portable automotive air
compressors, and air compressors/flashlight combinations from
Taiwan
Dear Mr. Coe:
In your letter dated February 17, 1993 you requested a tariff
classification ruling.
Your request lists five separate models of portable air compressors. All
of them contain cigarette light plugs to allow for use in an automobile. SKU
model Z2163 is a combination 250 psi compressor that contains both a
flashlight and an emergency light. Model Z2058 is also a combination 250 psi
compressor/flashlight/emergency light that also contains a built-in pressure
gauge. Model F4192 is a single function, 120 psi air compressor, while model
F3859 is rated at 200 psi. Model F8287 is a 160 psi rated combination
compressor/flashlight. It is our opinion that the essential character of each
of the combination units is that of the air compressor.
The applicable subheading for the above five units will be 8414.80.1085,
Harmonized Tariff Schedule of the United States (HTS), which provides for air
compressors, portable, with output under 0.57 cubic meters per minute. The
rate of duty will be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport