Circuit testers; PC 853251 modified; headings 8205, 8543; Section XV, note 1(h); Section XVI, note 1(m)

HQ 958934 May 17, 1996 CLA-2 RR:TC:MM 958934 LTO CATEGORY: Classification TARIFF NO.: 9030.39.00 Mr. Ben Kirk Central Purchasing, Inc. 3491 Mission Oaks Blvd. Camarillo, California 93010 RE: Circuit testers; PC 853251 modified; headings 8205, 8543; Section XV, note 1(h); Section XVI, note 1(m) Dear Mr. Kirk: This is in reference to Pre-entry Classification ruling (PC) 853251, issued to you on August 31, 1990, by the District Director of Customs, Seattle, Washington, concerning the classification of machine tools, hand tools and related items under the Harmonized Tariff Schedule of the United States (HTSUS). We have determined that portions of PC 853251 relating to the classification of certain circuit testers must be modified. FACTS: The circuit testers, model 4288 Circuit Tester 6-12V, model 4289 Circuit Tester Hi/Low and model 4299 Circuit Tester Hi/Low, are designed to check six and 12 volt systems for shorts, grounds, open circuits, etc. They can be used, for example, to check out spark plugs, breaks in radio resistant spark plug cables and hook-ups or to pinpoint tiny cracks in distributor caps. ISSUE: Whether the circuit testers are classifiable as other voltage, current, resistance or power checking instruments under subheading 9030.39.00, HTSUS. - 2 - LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." In PC 853251, dated August 31, 1990, the model 4288 Circuit Tester 6-12V and model 4289 Circuit Tester Hi/Low were held to be classifiable under subheading 8543.80.90 (now 8543.89.90), HTSUS, which provides for other machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. The model 4299 Circuit Tester Hi/Low was held to be classifiable under subheading 8205.59.55, HTSUS, which provides for other hand tools not elsewhere specified or included. Note 1(m) to section XVI, HTSUS, which encompasses chapters 84 and 85, provides that the section does not cover articles of chapter 90. Note 1(h) to section XV, HTSUS, which encompasses chapters 72 to 83, provides that the section does not cover instruments or apparatus of section XVIII, HTSUS, which includes chapter 90. Thus, if the circuit testers are classifiable under a chapter 90 heading, they cannot be classified under heading 8205 or heading 8543, HTSUS. Heading 9030, HTSUS, provides for instruments and apparatus for measuring or checking electrical quantities. The circuit testers check six and 12 volt systems for shorts, grounds, open circuits, etc. Thus, they are classifiable under this heading, specifically under subheading 9030.39.00, HTSUS, which provides for other instruments and apparatus for checking voltage, current, resistance or power. HOLDING: The circuit testers are classifiable under subheading 9030.39.00, HTSUS, which provides for other instruments and apparatus for checking voltage, current, resistance or power. The corresponding rate of duty for articles of this subheading is 3.6% ad valorem. PC 853251, dated August 31, 1990, is modified accordingly. Sincerely, John Durant, Director Tariff Classification Appeals Division