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N070909 N0 Ruling Active

The tariff classification of a tire repair kit with air compressor from Italy

Issued September 3, 2009 by U.S. Customs and Border Protection.

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N0 N070909 (September 3, 2009)

Tariff classification

HTS codes: 8414.80.1685

Headings: 8414

Product description

The article in question is a tire repair kit comprised of a 12-volt portable air compressor, a bottle of tire sealant, a pressure gauge, plastic tubing, a screwdriver and a hard plastic carrying case. The components of the tire repair kit are packaged together in the carrying case ready for retail sale. The purpose of packaging the articles as a set is to provide ease of accessibility to those articles used in the maintenance of a vehicle’s tires, i.e. sealing of punctures and maintaining proper tire inflation. We find that the components of the tire repair kit constitute goods put up in sets for retail sale and that the air compressor is the component which gives the set its essential character.

CBP rationale

The applicable subheading for the repair kit will be 8414.80.1685, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable air compressors, under 0.

Full text

N070909 September 3, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.80.1685 Ms. Patricia A. Williams Santina Bono Customs House Broker 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of a tire repair kit with air compressor from Italy Dear Ms. Williams: In your letter received August 3, 2009 you requested a tariff classification ruling. A sample was submitted. The article in question is a tire repair kit comprised of a 12-volt portable air compressor, a bottle of tire sealant, a pressure gauge, plastic tubing, a screwdriver and a hard plastic carrying case. The components of the tire repair kit are packaged together in the carrying case ready for retail sale. The purpose of packaging the articles as a set is to provide ease of accessibility to those articles used in the maintenance of a vehicle’s tires, i.e. sealing of punctures and maintaining proper tire inflation. We find that the components of the tire repair kit constitute goods put up in sets for retail sale and that the air compressor is the component which gives the set its essential character. The applicable subheading for the repair kit will be 8414.80.1685, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable air compressors, under 0.57 cubic meters per minute. The rate of duty is 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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