The tariff classification of laser bubble level with rulers from China or Taiwan

NY J84794 June 2, 2003 CLA-2-90:RR:NC:MM: 114 J84794 CATEGORY: Classification TARIFF NO.: 9031.49.90 Ms. Laura Denny Customs Compliance Manager CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, California 90802 RE: The tariff classification of laser bubble level with rulers from China or Taiwan Dear Ms. Denny: In your letter dated April 17, 2003, on behalf of Alltrade, Inc., you requested a tariff classification ruling on a laser bubble level with rulers from China or Taiwan. A sample of the article was submitted with the ruling request. The submitted item number 340023 is identified in your letter as a 16 inch aluminum laser level. The article consists of a laser, bubble level and rulers housed in a silver anodized aluminum case. The entire article measures approximately 16 inches in length by 2 inches in width. The laser level contains two tubes filled with a colored liquid with an air bubble in each. The article features a two-position switch to control the laser by point or line. It is powered by two PC AAA batteries. The aluminum housing features a 15 ½ inch ruler along the bottom edge of one side and a 39 cm ruler along the bottom edge of the other side. The laser level is packed in a fitted black plastic case. You have proposed classification for item number 340023 under subheading 9031.80.8085, Harmonized Tariff Schedule of the United States (HTS), citing NYRL G86445-105 dated January 29, 2001. The bubble level in NYRL G86445 did not include a laser, as your bubble level does, and was stated to be “non-optical.” Optical instruments and appliances for the purposes of HTS Chapter 90 are defined in Additional U.S. Note 3 to Chapter 90. Additional U.S. Note 3 to Chapter 90 states that “For the purposes of this chapter, the terms “optical appliances” and “optical instruments” refer only to those appliances and instruments which incorporate one or more optical elements, but do not include any appliances or instruments in which the incorporated optical element or elements are solely for viewing a scale or for some other subsidiary purpose.” The subject article meets the definition of an optical appliance or instrument as stated in Additional U.S. Note 3 to Chapter 90 and is classifiable as an optical appliance or instrument. The sample is being returned as requested. The applicable subheading for the laser bubble level with rulers will be 9031.49.90, HTS, which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances; other; other. The rate of duty will be 3.5 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division