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NY J83529

April 29, 2003

CLA-2-90:RR:NC:N1:105 J83529


TARIFF NO.: 9026.20.4000

Mr. Joseph Shen
The Port Group
152-60 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of a 10 In 1 Utility Tool from Taiwan

Dear Mr. Shen:

In your letter dated April 3, 2003, you requested a tariff classification ruling.

The retail box for the import describes it as: “IFC-34891 10 in 1 Utility Tool contains Digital Tire Gauge, Flashlight, Life Hammer, Seat Belt Cutter & Air Bag Cutter, Hazard Light, Plug to Plug Charge and Start, Compass, Panic Alarm, Air Purifier & Ionizer, Battery Power Monitor”.

The only measurement that has a digital read-out is the tire pressure. That is the first function you cite on your packaging and, although you have not supplied the costs that should be allocated to the various functions, the pressure measurement with digital readout is likely the most expensive. The other functions appear to be at the minimum level of durability, strength, and/or accuracy.

The pressure measurement appears likely to be “electrical” per Additional U.S. Note 2 to HTS Chapter 90.

Noting General Rule of Interpretation 3-c, 9026 is the heading which appears last in the HTS of the headings which equally merit consideration in supplying the essential character to the composite good.

The applicable subheading for the 10 in 1 utility tool will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “electrical” instruments and apparatus for measuring or checking pressure. The rate of duty will be free.

The sample is being returned to you in a separate mailing.

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.


Robert B. Swierupski

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