E82222 E8 Ruling Active

The tariff classification of a pneumatic spray gun kit from China

Issued May 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.20.9000

Headings: 8424

Product description

You submitted a sample of the subject merchandise with your request. We are returning the kit under separate cover. The item at issue is your part number ATK50, which is a 15 piece pneumatic spray gun kit. The kit includes 1 automatic spray gun, 1 touch-up spray gun, 5 quick-connect attachments, 2 paint cups and 5 face masks. These pieces are put up for retail in a carrying case, with a cardboard wrapper detailing the products within. Craftsmen and do-it-your-selfers would use the contents of this kit with an air compressor to spray paints, lacquers and the like. The essential character of this kit is imparted by the pneumatic spray guns.

CBP rationale

The applicable subheading for the ATK50 pneumatic spray gun kit will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other spray guns.

Full text

NY E82222 May 20, 1999 CLA-2-84:RR:NC:MM:106 E82222 CATEGORY: Classification TARIFF NO.: 8424.20.9000 Mr. Mitchell Miller DeVilbiss Air Power Company 213 Industrial Drive Jackson, TN 38301-9615 RE: The tariff classification of a pneumatic spray gun kit from China Dear Mr. Miller: In your letter received by us on May 17, 1999, you requested a tariff classification ruling. You submitted a sample of the subject merchandise with your request. We are returning the kit under separate cover. The item at issue is your part number ATK50, which is a 15 piece pneumatic spray gun kit. The kit includes 1 automatic spray gun, 1 touch-up spray gun, 5 quick-connect attachments, 2 paint cups and 5 face masks. These pieces are put up for retail in a carrying case, with a cardboard wrapper detailing the products within. Craftsmen and do-it-your-selfers would use the contents of this kit with an air compressor to spray paints, lacquers and the like. The essential character of this kit is imparted by the pneumatic spray guns. The applicable subheading for the ATK50 pneumatic spray gun kit will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other spray guns. The rate of duty will be free. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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