The tariff classification of a Bearing Tester Kit BT2100 from Sweden

N010296 May 21, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of a Bearing Tester Kit BT2100 from Sweden Dear Mr. Reynolds: In your letter dated April 20, 2007 on behalf of The Timken Company, you requested a tariff classification ruling. No sample was provided. You state, “The essential component of the BT2100 bearing tester kit will be the handheld ‘portable Condition Monitoring Instrument’, part number BT2100. The kit as about to be described is one option that a customer has in the purchase of this unit. Our ruling request is therefore based on the scenario that a customer has ordered the complete kit. The kit will consist of one BT2100 bearing tester with supporting accessories in the form of earphones for the BT2100, part number EAR-12, Belt holder for external probe, part number 15286T, Belt case for accessories, part number 15287T, Lemo/BNC connector, part number 93363, a 5 foot long measuring cable, part number CAB52, a handheld probe with 5 foot long cable, part number TRA-73T, a quick connector transducer with 5 foot long cable, part number TRA-74T, and an angled quick connector with 5 foot long cable, part number TRA-75.” Per the Timken flyer you attached, “The bearing tester utilizes shock pulse analysis for early detection of bearing damage and marginal lube film conditions. A built-in microprocessor analyzes the shock pulse patterns from the bearing and the LED provides an immediate evaluation on a green-yellow-red condition scale. The bearing tester also has an infrared sensor to measure surface temperature and a stethoscope function to detect sound irregularities via headphones.” We agree that the kit, packaged for retail sale, is a set in which the bearing tester supplies the essential character. The bearing tester is a composite good in which the shock pulse analysis provides the essential character. Harmonized System Explanatory Note I-A-18 to its 90.31 indicates that it includes apparatus for measuring or detecting vibrations, etc., used on machines, etc. The applicable subheading for the complete kit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90. The rate of duty will be 1.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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