The tariff classification of a Galileo thermometer from Germany

NY G87899 March 12, 2001 CLA-2-90:RR:NC:MM:105 G87899 CATEGORY: Classification TARIFF NO.: 9025.19.8080 Ms. Lorianne Aldinger Rite Aid Corporation POB 3165 Harrisburg, PA 17105 RE: The tariff classification of a Galileo thermometer from Germany Dear Ms Aldinger: In your letter, dated February 24, 2001, you requested a tariff classification ruling. The sample is a glass cylinder with a pointed top which is about 13 inches high and 2 inches in diameter. It is filled with a clear, non-toxic liquid and has 5 glass balls floating in it. Each ball has a label showing degrees farenheit - 64, 68, 72, 76 or 80. Due to the laws of hydrostatics, the ones below the ambient temperature sink to the bottom. This gives an approximate measurement of the ambient temperature. The packaging states, “To achieve an accuracy of ½ F, the balls have to be precisely weighted to within two thousands of a gram.” The item clearly has a decorative aspect, noting that it is apparently no more accurate than commonly available thermometers using modern methods that are 99% cheaper and lighter. The Torka - Dr. Friedrichs Grupp flyer you sent states, “The Glass Galileo Thermometer is both fascinating and functional.” However, it does meet the common meaning of "thermometer" in that it does enable the viewer to determine the ambient temperature (in this case, with an accuracy useful for everyday life). Also, the Torka flyer is primarily one for clearly functional thermometers, indicating a channel of trade more typical of instruments than decorative items. Furthermore, the General Explanatory Note to Chapter 90 of the Harmonized System states, "There are certain exceptions to the general rule that the instruments and apparatus of this Chapter are high precision types." In particular, "fancy hygrometers, irrespective of their accuracy..." are classified in Chapter 90. Consistent with New York Ruling Letter D81623, dated September 14, 1998, concerning an elaborate, historically based compass, the same principle applies here. Chapter Note 1-e to Chapter 90 excludes the goods of heading 70.17. However, thermometers are not regarded as laboratory glassware and would not be classified in Heading 70.17. Although your item is liquid filled, it is not “for direct reading” in the same sense as, for example, a mercury thermometer, in which the mercury ends next to the temperature marking to be read off. The user here needs to find the lowest labeled glass ball which has not sunk to the bottom, and then, for additional accuracy, estimate how far from the top it is. The applicable subheading for this item will be 9025.19.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” thermometers. The general rate of duty will be 1.8 percent ad valorem. 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 James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division