CBP Ruling N172796 — The tariff classification of the Tire Plug Kit from China

Tariff classification

Headings: 4016

Product description

The tire plug kit consists of eight items: five string plugs, one rubber cement tube, one T-handle tire awl and one T-handle plug insertion tool. All are packaged together for retail sale in a blister card, designed to be hung on a peg hook. The string plugs, which are black, are composed of 9-ply nylon/rubber (cured butyl rubber and nylon fibers) and measure 100 millimeters in length (+/- 3 millimeter) and 6.5 millimeters in diameter (+/- 1.0 millimeter). The rubber cement weights .41 fluid ounces and comes in a tube container with a cap. The T-handle tire awl and the T-handle plug insertion tool are made with polypropylene handles and steel stems. These items are used together to repair punctured pneumatic tires, and they will be classified together as a set in the tariff provision applicable to the article which imparts the essential character. The essential character of this set is imparted by the string plugs.

CBP rationale

The applicable subheading for the tire plug kit will be 4016.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber…caps, lids, seals, stoppers and other closures.

Full text

N172796 July 13, 2011 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.1500 Mr. Jason F. Hackett Accessories Marketing, Inc. 800 Farroll Road Grover Beach, CA 93433 RE: The tariff classification of the Tire Plug Kit from China Dear Mr. Hackett: In your letter dated June 21, 2011, you requested a tariff classification ruling. Photographs of the tire plug kit were submitted with your letter. The tire plug kit consists of eight items: five string plugs, one rubber cement tube, one T-handle tire awl and one T-handle plug insertion tool. All are packaged together for retail sale in a blister card, designed to be hung on a peg hook. The string plugs, which are black, are composed of 9-ply nylon/rubber (cured butyl rubber and nylon fibers) and measure 100 millimeters in length (+/- 3 millimeter) and 6.5 millimeters in diameter (+/- 1.0 millimeter). The rubber cement weights .41 fluid ounces and comes in a tube container with a cap. The T-handle tire awl and the T-handle plug insertion tool are made with polypropylene handles and steel stems. These items are used together to repair punctured pneumatic tires, and they will be classified together as a set in the tariff provision applicable to the article which imparts the essential character. The essential character of this set is imparted by the string plugs. The applicable subheading for the tire plug kit will be 4016.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber…caps, lids, seals, stoppers and other closures. The rate of duty will be 2.7 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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