The tariff classification of a 16 inch Wooden Tire Buddy and a 19 inch Wooden Tire Thumper from China.

N233806 October 22, 2012 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Michael S. McMullough Director of Corporate Compliance Vandegrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a 16 inch Wooden Tire Buddy and a 19 inch Wooden Tire Thumper from China. Dear Mr. McCullough: In your letter dated September 24, 2012, on behalf of DAS Distributors Inc., you requested a tariff classification ruling. One sample, of the WR-1, and an illustration, of the RPTT-1, were provided. Per your Description of Article: “WR-1 RoadPro – 16” Wooden Tire Buddy: Made of durable solid wood with steel metal end and leather strap… RPTT-1 RoadPro – 19” Wooden Tire Thumper: Made of durable solid wood with rigid handle and leather strap… Both items are made for and used by semi-truck drivers. The Tire Thumper and Tire Buddy are a quick, easy way to check tires for low air and road damage.” You propose classification under HTSUS 9026.20.80, as a non-electrical instrument or apparatus for measuring or checking pressure. However, as you indicate, the sounds heard after well placed thumps will indicate to an experienced trucker information about possible defects in the tire due to road damage, etc., not just a very imprecise indication of excessively high tire pressure. All the examples included in Harmonized System Explanatory Note III to 9026, Instruments and apparatus for measuring or checking the pressure of liquids or gases, are referred to as “pressure gauges” and are very different from these items. The applicable subheading for the WR-1 and RPTT-1 will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90. The rate of duty will be 1.7% 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 J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division