CLA-2-90:OT:RR:NC:N4:405
Mr. Jason Hackett
Accessories Marketing, Inc. 800 Farroll Road Grover Beach, CA 93433
RE: The tariff classification of a Deluxe Safety Gauge from China
Dear Mr. Hackett:
In your letter dated March 17, 2010, you requested a tariff classification ruling. No sample was provided.
In your submission you describe the Deluxe Safety Gauge, 5 in 1 tool, item #20114. The tool measures approximately 6 inches in length, 1 and 1/16 inches wide, and 1 inch deep. The tool is designed to fit in the hand and has an exterior housing made out of plastic. The 5 in 1 tool will primarily be marketed to motorists. The 5 in 1 tool consists of a digital tire pressure gauge, an LED flashlight, a digital tire tread depth indicator, a steel-bladed seat belt slicer, and a glass shattering escape hammer with a machined steel tip.
Measurements taken by the tire pressure gauge and the tire tread depth indicator are displayed on a digital readout on the handle of the tool. The digital gauge, along with the LED flashlight, requires five LR44 batteries to operate, thus the tire pressure measurement is “electrical” per Additional U.S. Note 2 to HTS Chapter 90.
The Deluxe Safety Gauge is a composite good in which the digital tire pressure gauge, at a minimum, equally merits consideration in providing the tool’s essential character in terms of HTSUS General Rule of Interpretation 3(c) compared to the components classified in any other heading that appears earlier in the HTSUS.
The applicable subheading for the Deluxe Safety Gauge will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" instruments and appliances for measuring or checking pressure. The rate of duty will be free.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division