CLA-2-84:OT:RR:NC:N1:104
Louis DeCuzzi
L & R Racing DBA DRR Inc.
1261 Industrial Parkway
Brunswick, OH 44212
RE: The tariff classification of a tire changer from Taiwan.
Dear Mr. DeCuzzi:
In your letter dated June 23, 2020, you requested a tariff classification ruling.
The item under consideration has been identified as the Air Assisted Go Kart Tire Changer, which is used to remove a tire from its metal rim and then mount another tire onto the rim. This is accomplished by placing a deflated tire onto the tire changer table while using the arm to break the bead from the rim. Next, the clamp pedal activates the rim clamps to hold the tire in place and the demount bar will remove the tire from the rim. When this process is complete, a new tire can be mounted to the rim. The tire changer is capable of blasting a powerful airburst between the tire and rim to help seat stubborn beads when mounting a new tire. The bead breaker and clamps are pneumatic and powered by air and the rotating table is powered by an electric motor.
The applicable subheading for the Air Assisted Go Kart Tire Changer, as described above, will be 8479.89.9460, 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”. The rate of duty will be 2.5 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 the World Wide Web at https://hts.usitc.gov/current.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division