CLA-2-90:OT:RR:NC:N4:405
Troy Crago-Edwards
CE Consulting Services, LLC
501 Esplanade #228
Redondo Beach, CA 90277
RE: The tariff classification of an Auto Emergency Tool with Digital Tire Gauge from China
Dear Mr. Crago-Edwards:
In your letter dated June 22, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling. A sample was provided.
Item number A002CA00510 is described on its packaging as an Auto Emergency Tool with Digital Tire Gauge. The tool is a handheld article measuring approximately 6.3 inches in length, 2.75 inches wide, and 1 inch deep. The tool incorporates multiple features, including a digital tire pressure gauge, an LED flashlight, a glass-breaking safety hammer, a seat-belt cutter, scissors, pliers, and two screwdrivers. The digital tire pressure gauge is capable of measuring pressure in one of three units of measure (PSI, BAR, and KPa). The measuring range for the gauge is 3-150 PSI, and the readings are displayed on a digital LCD readout on the handle of the tool. The digital tire pressure gauge is powered by one CR2032 battery, and the tire pressure measurement itself appears to be “electrical” per Additional U.S. Note 2 to Chapter 90, HTSUS. In your submission you indicate that the digital tire pressure gauge represents approximately 55% of the tool’s overall value. The Auto Emergency Tool is similar in form and function to the “Deluxe Safety Gauge” described in New York Ruling Letter N097918, dated March 30, 2010.
The Auto Emergency Tool is a composite good in which the digital tire pressure gauge, at a minimum, equally merits consideration in providing the tool’s essential character in terms of HTSUS General Rule of Interpretation 3(c) compared to the components classified in any other heading that appears earlier in the HTSUS.
The applicable subheading for the Auto Emergency Tool with 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