CLA-2-40:RR:NC:SP:221 H88138
Mr. Del Black
TPJAC, Inc.
15366 N Cnty Rd 15
Wellington, CO 80549
RE: The tariff classification of a pneumatic jack from South Korea.
Dear Mr. Black:
In your letter dated January 30, 2002, you requested a tariff classification ruling.
A sample was provided with your letter. The pneumatic jack consists of an air bag, a metal fitting for inflating the bag, and a relief valve. The jack is used to level a recreational vehicle by placing it under the vehicle’s tire and jacking it up with air pressure until the vehicle is level. The air bag is composed of textile reinforced rubber. This material is said to weigh approximately 4.13 kilograms per square meter. The rubber accounts for well over half the weight. Material of this construction is considered to be rubber for tariff classification purposes.
The applicable subheading for the pneumatic jack will be 4016.95.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: other inflatable articles. The rate of duty will be 4.2 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division