M83450 M8 Ruling Active

The tariff classification of airbrush kits and parts of airbrush kits from Taiwan

Issued May 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.90.9080, 8424.20.9000

Headings: 8424

Product description

You submitted samples with your request. These samples will be returned as you requested. The merchandise in question involves two types of airbrush paint kits and a kit of replacement parts. Each kit is said to be packaged at the time of importation and functions in such a way as to make it a set for tariff purposes. Set # 1 is the AC-25 Airbrush kit. It contains an air compressor, rated at a maximum 26 Psi, 2 plastic spray caps, a plastic hose and 4 plastic bottles and standard screw caps. Set # 2 is the PA-100 Waffle Airbrush kit. It contains a 6-foot plastic hose, an aircan valve, a compressor adaptor and a 22cc glass bottle with paint tip cap. Both kits function with an air compressor to deliver a hand-directed atomized spray of paint in various hobby pursuits. The last kit consists of a poly bag containing replacement parts, to wit: 2 plastic spray caps, 2 plastic bottles and 2 flat screw caps.

CBP rationale

The applicable subheading for the AC-25 and the PA-100 airbrush paint kits will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spray guns and similar appliances, other. The applicable subheading for the poly bag of replacement parts will be 8424.90.9080, HTSUS, which provides for parts, other, other.

Full text

NY M83450 May 26, 2006 CLA-2-84:RR:NC:N1:106 M83450 CATEGORY: Classification TARIFF NO.: 8424.20.9000; 8424.90.9080 Ms. Barb Kidd FedEx Trade Networks 6730 Middlebelt Road Romulus, MI 48174 RE: The tariff classification of airbrush kits and parts of airbrush kits from Taiwan Dear Ms. Kidd: In your letter dated May 8, 2006 on behalf of The Valspar Corporation you requested a tariff classification ruling. You submitted samples with your request. These samples will be returned as you requested. The merchandise in question involves two types of airbrush paint kits and a kit of replacement parts. Each kit is said to be packaged at the time of importation and functions in such a way as to make it a set for tariff purposes. Set # 1 is the AC-25 Airbrush kit. It contains an air compressor, rated at a maximum 26 Psi, 2 plastic spray caps, a plastic hose and 4 plastic bottles and standard screw caps. Set # 2 is the PA-100 Waffle Airbrush kit. It contains a 6-foot plastic hose, an aircan valve, a compressor adaptor and a 22cc glass bottle with paint tip cap. Both kits function with an air compressor to deliver a hand-directed atomized spray of paint in various hobby pursuits. The last kit consists of a poly bag containing replacement parts, to wit: 2 plastic spray caps, 2 plastic bottles and 2 flat screw caps. The applicable subheading for the AC-25 and the PA-100 airbrush paint kits will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spray guns and similar appliances, other. The rate of duty will be free. The applicable subheading for the poly bag of replacement parts will be 8424.90.9080, HTSUS, which provides for parts, other, other. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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