The tariff classification of Infrared Thermometers from the United Kingdom

NY L85144 June 8, 2005 CLA-2-90:RR:NC:N1:105 L85144 CATEGORY: Classification TARIFF NO.: 9025.19.8080 Mr. Stephen Cock Vantis Custom House The Coach House 17 West Street Epsom Surrey KT18 7RL England RE: The tariff classification of Infrared Thermometers from the United Kingdom Dear Mr. Cock: In your letter to our Office of Regulations and Ruling at Customs Headquarters in Washington, DC, dated May 24, 2005, received here May 24, 2005, for Raytek, you requested a tariff classification ruling. No sample was submitted. You state: “Raytek manufacture a range of thermometer products, which are based on infrared technology. These include then Raytek Raynger MX and the Raytek Thermalert TX. We would be grateful if you could provide us with a tariff classification ruling in relation to their MX products. The MX is a hand held device which is a complete system providing the user with on screen (display) temperature measurement values. The TX is a static product that is typically attached to a piece of machinery and forms part of a process control system. In this case, temperature values are displayed independently of the unit on a remote P.C. This statement of case deals primarily with the classification of the MX series, although we believe that any findings will impact on both units.” From a review of the store.autotoolexpress website, we will take your request to apply to the Raytek Ranger Hi-Performance Non-Contact Thermometers, MX2 and MX4, with List Prices of $883 and $820, respectively. While you hypothesize that infrared thermometers are also described by the Instruments and Apparatus for Measuring or Checking Quantities of Heat, Sound or Light (including Exposure Meters) the Heading to HTS 9027, whether or not this is true, Harmonized System Explanatory Note Exclusion h to 9027 specifically excludes the thermometers of 9025 from 9027. Also, HS EN B to 9025 includes several examples of non-contact infrared thermometers. You further hypothesize that a change of software would be sufficient to convert the infrared thermometers to measure other things besides temperature, for example, emissivity. Again, whether or not that is true, it is clear that these items are not designed for multipurpose use, having adjustments that can be made by the ordinary user. Virtually all purchasers would have no option other than to use them as non-contact thermometers, which is what they are advertised as being. We do agree that infrared is just one of the wavelength ranges of photonic emissions. However, devices for working with one wavelength are not ordinarily usable for other tasks involving emissions of other wavelengths, just an x-ray apparatus is distinct from radio receivers even though both are utilize different wavelengths of electromagnet emissions. The applicable subheading for the MX2 and MX4 will be 9025.19.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for thermometers, not liquid filled, not clinical, and not combined with other instruments. The 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division