CBP Ruling N299582 — The tariff classification of a bicycle tire repair kit from Taiwan

Tariff classification

Headings: 8481

GRI rules applied: GRI 1, GRI 3, GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The Lezyne M Caddy CO2 Kit, part number 40-6154, is a bicycle repair kit. The kit is packaged for retail sale and includes various items such as, a twin speed drive CO2 inflator, two CO2 cartridges containing 16 grams of CO2, a RAP 6 multi-tool, two matrix levers, a smart kit and a M-Caddy organizer designed to hold all of the articles. The inflator is made of aluminum and brass material and controls the flow of CO2. The smart kit has a scuffer, a polypropylene case and rubber patches. The Lezyne M Caddy CO2 kit is designed to be attached to the saddle of a bicycle. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"). General Rule of Interpretation 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to a part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. 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. We find that the subject kit cannot be classified in accordace with GRI 3(a) or 3(b), as

CBP rationale

the applicable subheading for the Lezyne M Caddy CO2 Kit, part number 40-6154, 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.

Full text

N299582 August 23, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Gene Carleton Performance Bicycle 144 Old Lystra Road Chapel Hill, NC 27517 RE: The tariff classification of a bicycle tire repair kit from Taiwan Dear Mr. Carleton: In your letter dated July 27, 2018, you requested a tariff classification ruling. A sample was provided and is being returned to you. The Lezyne M Caddy CO2 Kit, part number 40-6154, is a bicycle repair kit. The kit is packaged for retail sale and includes various items such as, a twin speed drive CO2 inflator, two CO2 cartridges containing 16 grams of CO2, a RAP 6 multi-tool, two matrix levers, a smart kit and a M-Caddy organizer designed to hold all of the articles. The inflator is made of aluminum and brass material and controls the flow of CO2. The smart kit has a scuffer, a polypropylene case and rubber patches. The Lezyne M Caddy CO2 kit is designed to be attached to the saddle of a bicycle. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"). General Rule of Interpretation 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to a part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.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. We find that the subject kit cannot be classified in accordace with GRI 3(a) or 3(b), as neither the inflator nor the additional items impart the essential character of the subject kit. Therefore, in accordance with GRI 3(c), the applicable subheading for the Lezyne M Caddy CO2 Kit, part number 40-6154, 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, Steven A. Mack Director National Commodity Specialist Division

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