The tariff classification of tire changer helpers from China

N357428
January 20, 2026
CLA-2-84:OT:RR:NC:N1:104
CATEGORY: Classification
TARIFF NO.: 8479.90.9596
Justin Lin Mayflower Auto Equipments Inc 11588 Valley Oak Ln Corona, CA 92883 RE: The tariff classification of tire changer helpers from China Dear Mr. Lin: In your letter dated January 1, 2026, you requested a tariff classification ruling. The products in question are pneumatic tire changer helpers, identified as Models 232, 300, and AL32D, also referred to as assist arms. They are installed on and used exclusively with specific model tire changing machines to provide extra leverage by pressing the tire bead down or pushing it onto the rim, making it easier for the operator to mount or dismount tires, particularly low profile and run flat tires. The tire changer helpers are not capable of independent operation. They must be mounted to and used in conjunction with compatible tire changers to function. In your request, you suggest that the correct classification for the tire changer helper arms should be 8479.89.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; Parts thereof: Other machines and mechanical appliances: Other: Other: Automotive maintenance machines. We disagree. The Explanatory Notes to heading 8479 provide that machines of heading 8479 must have “individual functions,” meaning mechanical devices (A) whose function can be performed distinctly from and independently of any other machine or appliance, or (B) mechanical devices which cannot perform their function unless they are mounted on another machine or appliance, or are incorporated in a more complex entity, provided that this function: (i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and

(ii) does not play an integral and inseparable part of the operation of such machine, appliance, or entity. The function of the tire changer helper is closely related to that of the tire changer. They are dedicated solely for use with specific model tire changing machines to assist in the mounting and dismounting of certain tires and are not separate and distinct commercial entities. Once installed, they are functional constituents of the tire changing machine, performing an integral and inseparable role in their operation. Accordingly, the tire changer helpers are excluded from classification in subheading 8479.89.9560, HTSUS. The applicable subheading for the tire changer helpers, Models 232, 300, and AL320D, will be 8479.90.9596, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division