The tariff classification of the Tac-Scan Thread Analysis and Condition Scanner from Great Britain

N096796 March 24, 2010 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9031.49.9000 Mr. Scott Alan Case The Camelot Company 9865 W. Leland Ave. Schiller Park, IL 60176-1303 RE: The tariff classification of the Tac-Scan Thread Analysis and Condition Scanner from Great Britain Dear Mr. Case: In your letter dated March 5, 2010, on behalf of Tire Profiles, Inc., you requested a tariff classification ruling. The Tac-Scan Tread Analysis and Condition Scanner is a non-contact, battery operated tire tread measurement device. There are two versions of the TacScan device. Model H-1 is the hand held version and F-1 is the floor version. According to the sales literature, the Tac-Scan measures over 600 points across a tire’s thread in less than five seconds. The Tac-Scan incorporates a Class II laser. The system includes the Tac-Scan unit with the laser, the charger unit and a 64 MB USB memory stick. In your original request for a ruling dated February 17, 2010, you suggested classification of the Tac-Scan measuring system under subheading 9031.80.8085, HTSUS, as an other (non-optical) measuring or checking instrument or appliance. The Tac-Scan is not classifiable under subheading 9031.80.8085, HTSUS, because it is an optical measuring system incorporating a laser. It is more specifically provided for as an optical measuring or checking instrument or appliance under subheading 9031.49, HTSUS. The applicable subheading for the Tac-Scan Tread Analysis Condition Scanner will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances: other: other. The rate of duty will be 3.5 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division