OT:RR:NC:N1:102
Classification: 8481.80.5090, 8481.90.5000
Mikael Lundholm
C.M. Hammar AB
August Barks gata 15
SE-421 32 Västra Frölunda
Gothenburg
Sweden
RE: The classification and country of origin of a lifejacket inflator and components of an inflator
Dear Mr. Lundholm:
In your letter dated February 5, 2025, you requested a classification and country of origin ruling. Pictures and technical information were provided in the submission.
The items in question are described as caps and bodies that make-up a mechanical inflator. The inflator is used to mechanically fill an inflatable lifejacket, e.g., USCG Type I or Type II. The user pulls a tab on the inflator that releases a coiled spring, and this action creates a force that punctures a cylinder containing CO2 gas. The pressure of the compressed gas as it flows from the cylinder inflates the life jacket. It is stated that the corresponding caps and bodies will be imported separately, connected or together in the same shipments and the same quantities.
Item 1 (model numbers MA1 or A1), the automatic/manual cap, imparts the "manual" feature of the inflator. It consists of a plastic "inflation" tab connected to a pull-cord mechanism. A locking ring molded into the cap of the inflator mechanism secures and seals the cap onto the body and the life jacket. The cap, which is designed to be disposable, must be replaced after each use and will be imported separately.
Item 2 (model numbers M1 or M2), a manual cap, can be used in place of the automatic/manual cap. Item 3 (model numbers MA1, M2, A1 and M1), the body, is designed to hold the compressed gas cylinder and contains a spring-loaded piercing device for puncturing the cylinder. Although the piercing device must be reset after each use, the internal body is not reusable. The internal body can be used with either the manual or the automatic cap.
Item 4 (model numbers MA1, M2, A1 and M1) consists of a threaded cylinder filled with 10 - 60 grams of CO2 gas joined to a body (item 3).
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.
In accordance with GRI 1, the applicable subheading for the manual inflator mechanism, consisting of a manual external cap and an internal body, when joined or entered in the same quantities and the same shipment, will be 8481.80.5090, HTSUS, which provides for valves under other appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem.
The applicable subheading for items 1 and 2, the external cap, when imported separately will be 8481.90.5000, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Other parts of hand operated and check appliances of other materials. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the item 3, the body, will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: other appliances: hand operated: of other materials. The rate of duty will be 3 percent ad valorem.
In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
No one heading in the tariff schedule covers item 4, as such GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. With this particular merchandise, which is a composite good, no single component imparts the essential character. Therefore, in accordance with GRI 3c, item 4 will be classified in heading 8481, HTSUS, as it is last in numerical order in the tariff.
In accordance with GRI 3(c), the applicable subheading for item 4, consisting of a body joined to a cylinder filled with CO2 gas, will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: other appliances: hand operated: of other materials. The rate of duty will be 3 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 at https://hts.usitc.gov/.
You also ask us to consider the origin of the various components and explain that each plastic cap and body of the inflator is manufactured using an injection molding process. The spring and any additional components are also manufactured in Sweden.
The final assembly for the individual cap and body occurs in Sweden. For the cap, all internal parts are assembled manually and sealed using an ultrasonic welding process and glue. For the body, the valve mechanism is automated in a machine, and the parts are pressed together. When the cap and body are entered joined to each other, the cap and body have been interlocked using a sealing ring with a bayonetted lock.
For item 4, a cylinder filled with CO2 gas, which is sourced from Austria or Japan, is screwed to a body that is manufactured in Sweden.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
When entered as a unit, the cap and the body are manually locked in place. This process does not result in a substantial transformation in Sweden. Each cap and body is assembled in Sweden from components manufactured in Sweden. Therefore, in the instances, when the cap and body are entered separately or in different quantities, the country of origin for the individual cap (items 1 and 2) and body (item 3) is Sweden. When the cap and body, which are both of Swedish origin, are joined or entered together in the same shipment in the same quantities, the country of origin is Sweden.
Regarding the country of origin of item 4, which is a composite good that consists of a Swedish manufactured body and a CO2 gas cylinder from Austria or Japan. In reviewing the information provided, it is the opinion of this office that the CO2 cylinder has undergone sufficient change in Sweden to afterwards emerge with a new name, character, and use that is different from what the gas cylinder possessed prior to the assembly process in Sweden. The assembly operation performed in Sweden, which includes attaching the cylinder to a Swedish manufactured body transforms the CO2 cylinder into an inflator for a life jacket. Based on the totality of the circumstances, the country of origin for item 4 is Sweden.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division