N026575 N0 Ruling Active

The tariff classification of a hand operated valve from China

Issued May 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.1050

Headings: 8481

Product description

The item you plan to import is referred to as a Tire2Tire. This Tire2Tire is a composite good consisting of a coil of plastic tubing ¼ inch in diameter with copper depression valves attached to each end. The hand operated valves allow connection to an automobile tire’s air valve. When two tires are connected together by the tubing, air is redistributed from one tire to the under inflated tire. The essential character of the Tire2Tire is imparted by the valve.

CBP rationale

The applicable subheading for the Tire2Tire will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated valves of copper having a pressure rating under 850 kPa.

Full text

N026575 May 20, 2008 CLA-2-84:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Mr. Don James Rasmussen Trans-Union Customs Service 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of a hand operated valve from China Dear Mr. Rasmussen: In your letter dated April 22, 2008 you requested a tariff classification ruling on behalf of your client, Tire2Tire Corporation. The item you plan to import is referred to as a Tire2Tire. This Tire2Tire is a composite good consisting of a coil of plastic tubing ¼ inch in diameter with copper depression valves attached to each end. The hand operated valves allow connection to an automobile tire’s air valve. When two tires are connected together by the tubing, air is redistributed from one tire to the under inflated tire. The essential character of the Tire2Tire is imparted by the valve. The applicable subheading for the Tire2Tire will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated valves of copper having a pressure rating under 850 kPa. The rate of duty will be 4 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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