The tariff classification of a digital alcohol tester from China

N078841 October 28, 2009 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Jakarin SirikulthornCreate Master 1178/119 Paholyothin 32 RoadJatujakBangkok10900 Thailand RE: The tariff classification of a digital alcohol tester from China Dear Mr. Sirikulthorn: In your letter dated October 2, 2009 you requested a tariff classification ruling. No sample was provided. In your ruling request you describe the IS-KAT11 digital alcohol tester. The tester is made of ABS plastic and measures 58mm x 44mm x 18mm. There is a grilled mouthpiece at the top of the device, and a digital LCD display on the face of the device. You state that the LCD display includes an LED backlight. The device is powered by two CR2025 cell button batteries, and is attached to a keychain.Like the IS-KAT02 and IS-KAT05 alcohol testers covered by your previous ruling requests (N078839 and N078840, both dated October 2, 2009), this device is capable of detecting a blood alcohol content (BAC) range of 0.00% to 0.19% BAC. While it is not specified as to how the device tests a user’s BAC, we presume it does so by having the user breathe into the device’s grilled mouthpiece. The tester shows the user’s blood alcohol content on the device’s LCD display. The applicable subheading for the IS-KAT11 digital alcohol tester will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus. The duty rate will be 1.7%. 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