The tariff classification of portable automotive aircompressors, and air compressors/flashlight combinations fromTaiwan

NY 883145 March 12, 1993 CLA-2-84:S:N:N3:102 883145 CATEGORY: Classification TARIFF NO.: 8414.80.1085 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