CLA-2-84:OT:RR:NC:N1:102

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of a quick coupler from China

Dear Ms. Dorfman:

In your letter dated August 4, 2009, on behalf of MAT Industries LLC, you requested a tariff classification ruling. A representative sample and descriptive literature were submitted for review. The sample will be returned to you as you requested.

The item you plan to import is identified as a ¼” Quick Coupler, model/part number 036-0034CT. This steel coupling will be used with an air compressor. It contains a hand operated valve and is used to connect an air tool to a hose.

The applicable subheading for the quick coupler will be 8481.80.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of steel. The rate of duty will be 5.6 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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division