CLA-2-39:OT:RR:NC:N4:421
Mr. Jason F. Hackett
Accessories Marketing Inc.
800 Farroll Road
Grover Beach, CA 93433
RE: The tariff classification of a tire patch kit from China
Dear Mr. Hackett:
In your letter dated October 19, 2009, you requested a tariff classification ruling.
A photograph was provided with your letter. The product, identified as SKABS Peel & Stick Patches, is a patch kit for pneumatic tires. The kit consists of six circular polyethylene plastic self-adhesive patches in a plastic pouch, two plastic tire levers and one metal scuffer, all packaged together for retail sale in a plastic blister pack. The patches are used to seal off airflow at the puncture site. The tire levers are used to remove the tire from the rim to allow access to the tube for patch installation. The metal scuffer is used to buff the area around the puncture to remove loose particles and rough up the surface to allow for better adhesion of the patch. These items are used together to repair punctured tires, and they will be classified together as a set in the tariff provision applicable to the article which imparts the essential character. The essential character of this set is imparted by the plastic patches.
The applicable subheading for the SKABS peel & stick tire patch kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division