Request for Reaffirmation of NY N004894; Electronic Laser Level

HQ H021136 October 3, 2008 CLA-2 OT:RR:CTF:TCM H021136 JER CATEGORY: Classification TARIFF NO.: 9031.49.90 Brian Wolfrum Trimble Navigation, Ltd 5475 Kellenburger Road Dayton, OH 45424 RE: Request for Reaffirmation of NY N004894; Electronic Laser Level Dear Mr. Wolfrum: This letter is in response to your request of November 5, 2007, concerning your request for a reaffirmation of New York (“NY”) Ruling Letter N004894, dated January 23, 2007. In that ruling, U.S. Customs and Border Protection (“CBP”) determined that the subject laser levels were classified in subheading 9015.30.40, under the Harmonized Tariff Schedule of the United States (“HTSUS”). We have reviewed NY N004894 and found it to be incorrect. CBP recently addressed the issue concerning the classification of laser levels in Headquarters Ruling Letter (“HQ”) H014565, dated March 21, 2008, which found that laser levels are properly provided for in heading 9031, HTSUS. Specifically, HQ H014565, following the decision in Agatec Corp v. United States, CIT, Slip Op. 07-92; 29 Int’l Trade Rep. (BNA) (1987), classified the laser levels under subheading 9031.49.90, HTSUS, which provides for: “[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: [o]ther optical instruments and appliances: [o]ther: [o]ther.” In H014565, CBP affirmed NY N009766, dated April 26, 2007 and found that NY 818367, dated January 31, 1996, NY N004894 and any other ruling inconsistent with Agatec, were revoked by operation of law. We find that the decision in H014565 adequately and correctly addressed this issue. Therefore, we reject your request to reaffirm NY N004894 regarding the classification of the Trimble Navigation Electronic Laser Levels. We hope that you find this information helpful. If you have further questions or concerns, please contact John Rhea, of my staff, at (202) 572-8785. Sincerely, Gail A. Hamill, Chief Tariff Classification and Marking Branch