CLA-2-84:OT:RR:NC:N1:102
Bryce Esses
Wilson Sporting Goods
130 East Randolph Street, Suite 600 Chicago, IL 60601
RE: The tariff classification of an air compressor from Taiwan
Dear Mr. Esses:
In your letter dated September 19, 2023, you requested a tariff classification ruling.
The article in question, item number C2001, is described as a mini air compressor whose primary use is to inflate and deflate basketballs. You state the compressor is also capable of use in other applications such as filling tires, inflatable toys, balls, etc., and is portable. The compressor is packaged with a power cable, an air hose, two plastic nozzles, a metal ball needle, and a ball gauge. You indicate that the operating pressure exceeds 35 psi and the output capacity of the compressor is 5L per minute, or 0.17 cubic feet per minute.
The applicable subheading for the mini air compressor will be 8414.80.1685, 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division