The tariff classification of area measuring machines from the United Kingdom

N092395 February 18, 2010 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Mr. Quinn Owen O’Rourke LaCrosse Footwear, Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of area measuring machines from the United Kingdom Dear Mr. O’Rourke: In your letter dated January 25, 2009, you requested a tariff classification ruling. In your submission you describe two electronic measuring machines, the TableScan and the PatternPlan. Both are designed to be used by tanners or leather goods manufacturers and provide measurements of finished leather skins. The TableScan provides accurate area measurements of the leather, while the PatternPlan is used for pattern calculation and costing. Both machines resemble large steel-framed tables with clear glass tops. Each table has a measuring head that travels horizontally along the length of the glass tabletop. The measuring head has two projecting arms that transverse the width of the table, one above the glass table and one below. The upper arm contains a lamp that projects a beam of light through the glass tabletop to the lower arm, which contains a series of sensing devices which convert the light striking them into electricity. To operate the TableScan a user would place the raw leather skins on the glass tabletop and slide the measuring head along the length of the table. The sensing devices in the lower arm of the measuring head detect when the light beam from the upper arm is disrupted as the skins are scanned, and can calculate the area of the leather. The area measurements show on an LED display on the measuring head. The measurements can then be printed by a built-in printer, or transferred to a computer by means of an RS-232 cable. The PatternPlan works along similar lines. A pattern is placed on the glass tabletop and scanned. The device then calculates the gross area, net area, and percentage waste for that design. The information can then be printed or transferred to a computer.Both the TableScan and PatternPlan operate along the same principles as the devices described by the Harmonized System Explanatory Note I(A)(23) to Heading 9031. This note describes “Instruments for measuring irregular services (such as skins and hides) by the photoelectric process”. The applicable subheading for the TableScan and PatternPlan 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 HTS Chapter 90. The rate of duty 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