The tariff classification of a “Jumper with 260PSI Compressor” from China

NY H82059 June 28, 2001 CLA-2-85:RR:NC:MM:109 H82059 CATEGORY: Classification TARIFF NO.: 8504.40.9550 Ms. Rachel Debrosse Overseas Administrator Rally Manufacturing, Inc. 5255 NW 159th Street Miami, FL 33014 RE: The tariff classification of a “Jumper with 260PSI Compressor” from China Dear Ms. Debrosse: In your letter dated May 25, 2001, you requested a tariff classification ruling. The merchandise is described in your letter as a “Jumper with 260PSI Compressor.” This item has 3 main features: Jumper Cable Clamps, Battery Jumper (with lead-acid battery, including housing) and 260PSI Compressor. Your letter states that the Battery Jumper is the main feature. This item is for use in automobiles, boats and other moving vehicles to provide battery power to dead batteries, cell phones and charges along with lighting. It can also be used to inflate tires and recreation inflatables such as beach balls, soccer balls and more. A sample of the merchandise was submitted to this office. This item is a composite good consisting of a static converter of Heading 8504 and a compressor of Heading 8414. However, in accordance with GRI 3(a), neither heading provides a more specific description. Therefore, each of these headings is considered equally specific in relation to the “Jumper with 260PSI Compressor.” It is the opinion of this office that neither component imparts the essential character of the article. As a result, classification cannot be determined by GRI 3(b). In adherence with GRI 3(c), since the merchandise cannot be classified by reference to 3(a) or 3(b), the merchandise shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration, namely 8504 and 8414. In this instance, Heading 8504 occurs last in numerical order among those headings meriting equal consideration. Subsequently, Heading 8504 applies. The applicable subheading for the “Jumper with 260PSI Compressor” will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for “Static converters: Other, Rectifiers and rectifying apparatus: Other.” The rate of duty will be 1.5 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division