The tariff classification of a Bicycle Tire Repair Kit from Taiwan.

N255949 August 29, 2014 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Gene Carleton Performance Bicycle 1 Performance Way Chapel Hill, NC 27515 RE: The tariff classification of a Bicycle Tire Repair Kit from Taiwan. Dear Mr. Carleton: In your letter dated July 31, 2014, you requested a tariff classification ruling. The Lezyne Inflation Wallet Kit, part number 40-2695, is designed for use as a bicycle tire repair kit. The kit includes an aluminum CO2 inflator, which controls the flow of CO2, two threaded cartridges containing16 grams of CO2, two plastic tire levers used to remove a tire, a glueless patch kit and a PVC fabric carrying case. The glueless patch kit contains six glueless patches, a stainless steel tire skuffer and a tire boot. The tire boot has the instruction operation manual. The carrying case is an anti-freeze elastic sleeve, that uses a hook and loop closure system and is used to carry the CO2 cartridge. Also, included is a sleeve used to store the two tire levers. The Lezyne Inflation Wallet kit can be carried in the cyclist’s jersey pocket, seat bag or backpack. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Lezyne Inflation Wallet Kit consists of articles put up together to carry out a specific activity (i.e., bicycle repair) and is comprised of a hand operated valve of heading 8481, HTSUS, and items such as the CO2 cartridge of heading 2811, HTSUS, tire levers of heading 3926, HTSUS, a PVC carrying case of heading 4202, HTSUS and a glueless patch kit, which includes tire skuffers of heading 8205, HTSUS and patches of heading 3919, HTSUS. We find that neither the valve nor the additional items impart the essential character of the subject kit. GRI 3(c), HTSUS, directs that in such circumstances, the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for the valve appears last in numerical order. Thus, the applicable subheading for the Lezyne Inflation Wallet Kit, performance part number 40-2695, will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances: Other appliances: Hand operated: Of other materials: Other. The rate of duty will be 3 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division