The tariff classification of Network Platform Scanner Systems from Ireland

N095935 March 19, 2010 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9027.50.4060 Mr. Jeffrey H. Bane ABB, Inc. 579 Executive Campus Drive Westerville, OH 43082 RE: The tariff classification of Network Platform Scanner Systems from Ireland Dear Mr. Bane: In your letter dated March 1, 2010 you requested a tariff classification ruling. Network platform scanner systems, model number NP1200, are used to measure and monitor various properties of paper produced in a paper mill. The network platform scanner systems are configured with from one to eight sensors, based on the requirements of the customer. The network platform itself provides the support for the sensors. The various sensors are mounted together in the sensor head, which is located in the center of the network platform’s support beam, which spans the width of the paper web. You have indicated in your letter that three configurations of network platform scanner systems will be imported and you are requesting a tariff classification ruling on the three network platform scanner systems. Goods are classified in their condition as imported. The various sensors, for example, the basis weight sensor, the caliper GT sensor, the EOS sensor, are classified under different headings in Chapter 90 and Chapter 85 of the Harmonized Tariff Schedule of the United States (HTSUS). The NP1200 network platform scanner systems, shipped in the customer’s required configurations, will be classified based on the General rules of Interpretation for the Harmonized Tariff System. Accordingly, the tariff classification of the imported NP1200 network platform scanner systems may vary, depending on the presence of the various sensors incorporated in the sensor head of each system. One of the NP1200 network platform scanner systems will be imported with the basis weight, moisture, ash, caliper GT, caliper optical, smart color and the EOS (edge of sheet) sensors. Another NP1200 network platform scanner system will be imported with the basis weight, moisture, ash, caliper GT, optipak, EOS sensor, and the module for future sensors. The third NP1200 network platform scanner system will be imported with the basis weight, moisture, ash, caliper GT, smart color and EOS sensors. The NP1200 network platform scanner systems are considered to be composite goods for the purposes of tariff classification. Under General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS), composite goods consisting of different materials or made up of different components, are classified as if they consisted of the material or component which gives them their essential character. The factor which determines essential character will vary. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the good. If an essential character cannot be determined, the composite goods are classified under the heading which occurs last in numerical order among those which equally merit consideration. In order to determine the essential character of the NP1200 network platform scanner systems, the heading classifications of the various sensors must be determined under the Harmonized Tariff Schedule of the United States (HTSUS). The basis weight sensor, which contains both a source and detector for beta particles and is accurate to about 15 centigrams per square meter, if imported separately, would be classifiable under heading 9022, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus based on the use of alpha, beta or gamma radiations; not smoke detectors; and not for medical, surgical, dental or veterinary uses. The moisture sensor, which is based on the transmission method and analyzes multiple wavelengths of infrared energy to calculate the percent of moisture, if imported separately, would be classifiable under heading 9027, Harmonized Tariff schedule of the United States (HTSUS) which provides for analytical instruments using optical radiations. Regarding the Ash Sensors, 3BUS209703 3C and 3BUS209654 Ca, we take it that they are described by the X-ray measurement section of your brochure and that they are therefore “optimized to measure the inorganic component of paper even in the face of a variety of finishes.”  The “inorganic mixtures” may include, e.g., titanium dioxide or talc.  Harmonized System Explanatory Note I-1 to 9022 states that it covers “Special apparatus…used for the examination of … the chemical composition of materials…”  Also, HS EN e to 9027 excludes the X-ray apparatus of 9022.  If imported separately these Ash Sensors would be classifiable in HTSUS heading 9022, which provides for, inter alia, Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses.    The caliper GT (Gliding Technology) sensor, which uses non-optical, dual-sided, contacting caliper sensors and is accurate to about .5 microns, if imported separately, would be classified under heading 9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other,"  non-optical, measuring or checking instruments, appliances and machines, not specified or included elsewhere in chapter 90, HTSUS. The caliper optical, which operates on the confocal displacement method and feeds the received light into a spectrometer through a fiber optic cable connecting the sensor head to the spectrometer, if imported separately, would be classified under heading 9027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for analytical instruments, spectrometers, spectrophotometers and spectrographs using optical radiations. The optipak sensor, which contains a halogen light source operating in the visible light spectrum and uses three simultaneous measurements that measure formation, opacity and brightness, if imported separately, would be classified under heading 9027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for analytical instruments using optical radiations. The smart color sensor, which operates in the visible, ultraviolet and infrared spectrums, and contains a holographic diffraction grating, if imported separately, would be classified under heading 9027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for analytical instruments, spectrometers, spectrophotometers and spectrographs, using optical radiations. The EOS sensor, which contains an infrared (IR) light emitting diode (LED) and a photodiode detector to detect the edge of the paper sheet, if imported separately, would be classified under heading 8541, Harmonized Tariff Schedule of the United States, which provides for optical coupled isolators. Based on General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS), the essential character of the NP1200 network platform scanner system imported with the basis weight, moisture, ash, caliper GT, caliper optical, smart color and EOS sensors is heading 9027, HTSUS. The NP1200 network platform scanner system imported with the basis weight, moisture, ash, caliper GT, optipak, and EOS sensors and the module for future sensors cannot be classified at this time. Further information is required in order to issue a classification ruling. Please see below for our questions regarding this version of the NP1200 network platform scanner system. Based on General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS), the essential character of the NP1200 network platform scanner system imported with the basis weight, moisture, ash, caliper GT, smart color and EOS sensors is heading 9027, HTSUS. The applicable subheading for the NP1200 network platform scanner system imported with the basis weight, moisture, ash, caliper GT, caliper optical, smart color and EOS sensors will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis, other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), other, electrical, other. The rate of duty will be free. The applicable subheading for the NP1200 network platform scanner system imported with the basis weight, moisture, ash, smart color and EOS sensors will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis, other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), electrical, other. The rate of duty will be free. Regarding the network platform scanner system with the basis weight, moisture, ash, caliper GT, optipak, and EOS sensors, and the module for future sensors, please furnish the following information. What is the module for future sensors? What does it contain? Does it contain electrical connections? Is the module for future sensors designed as a housing for a specific sensor? Or, can it accommodate any of the sensors that ABB manufactures for the network platform scanner systems? Provide a picture and/or a diagram of the module for future sensors. What is the approximate cost of the module for future sensors? In reply to a question relating to a previous ruling request, you indicated that all of the sensors in a network platform scanner system are mounted together in one sensor head, which is located in the center of the network platform’s support beam, which spans the width of the paper web. Why would a module for future sensors be required? What is its purpose? If you decide to resubmit your request for a ruling on this network platform scanner with sensors, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division