CLA-2-90:RR:NC:N1:105

Ms. Jane Jewett
Talus Corporation
470 Riverside Street
Portland, Maine 04103

RE: The tariff classification of a Digital Tire Gauge from China

Dear Ms. Jewett:

In your letter dated February 12, 2007, you requested a tariff classification ruling. A sample was provided.

The sample has a built in tire air pressure gauge with an LCD readout and a small light, presumably to help find the tire valve. Per the information provided the light accounts for a small portion of the whole cost. From the sample, the light is quite small, and of short range.

We consider the gauge and its display to provide the item’s essential character.

While no details were supplied regarding how the measurement is made, it appears to be “electrical” per Additional US Note 2 to HTSUS Chapter 90

The applicable subheading for the Digital Tire Gauge will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" instruments and appliances for measuring or checking pressure. The rate of duty will be free.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division