The tariff classification and country of origin marking of the Accuvision-3D measuring system from Canada

N291247 November 15, 2017 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.49.9000 Barbara Carman BCB International, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification and country of origin marking of the Accuvision-3D measuring system from Canada Dear Ms. Carman: In your letter dated October 17, 2017, on behalf of Arslan Automotive Canada, you requested a tariff classification ruling. The product at issue is identified as the Accuvision-3D, a vehicle measuring system intended for use in automobile repair and body shops. The system consists of a metal beam incorporating two high-definition digital cameras mounted on a stand, along with a handheld pointer incorporating 23 LED lights on its lateral surface and multiple probe attachments. Additional components of the system include a PC loaded with proprietary vehicle software, a printer, a computer cabinet, and related accessories. The system is designed to precisely measure the dimensions of an automobile. To use the system, a user will first place the stand-mounted camera in front of the vehicle to be measured. The user will then place the LED pointer on different points of the vehicle, pressing a button to illuminate the series of LED lights incorporated into the pointer’s handle. Every time the LED lights are illuminated, the camera head will capture an image of the light source and the point being measured, and the Accuvision system will calculate the distance between each point. After performing this action multiple times, the Accuvision system can accurately determine the dimensions of the vehicle being measured. The measurements taken can be compared to a vehicle’s original chassis specifications by means of the proprietary software stored on the system’s PC (which contains OEM measurement data on most vehicle makes and models), and the software can indicate where measurements taken by the Accuvision do not conform to a vehicle’s original specifications. As noted above, the Accuvision-3D system is used to perform dimensional measurements of a vehicle. In this respect the system serves a function similar to that of the multidimensional measuring equipment described in Harmonized System Explanatory Note (I)(A)(15) to heading 9031. Additionally, the components of the system are packaged and imported together from Canada into the United States, and thus form a functional unit in accordance with Note 4 to Section XVI and Note 3 to Chapter 90. The applicable subheading for the Accuvision-3D measuring system 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; profile projectors; parts and accessories thereof: Other optical instruments and appliances: Other: Other. The rate of duty will be free. In your submission you inquire about the country of origin marking of the complete Accuvision-3D system. Per the information provided, the components of the system, which includes the cameras, the camera stand, the LED pointer, the computer, etc., hail from a variety of countries (including Russia, China, South Korea, and Mexico, among others). The software used with the system is of Canadian and U.S. origin. The myriad components are combined with one another in Canada, and packaged together to form the complete Accuvision-3D system. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. The country of origin marking requirements for a “good of a NAFTA country” are also determined in accordance with Annex 311 of the North American Free Trade Agreement (“NAFTA”), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. Section 134.1(b) of the regulations defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. Section 134.1(j) of the regulations provides that the “NAFTA Marking Rules” are the rules promulgated for the purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a “good of a NAFTA country” as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that “a good of a NAFTA country” may be marked with the name of the country of origin in English, French or Spanish. The Accuvision-3D is processed in Canada prior to being imported into the United States. Since Canada is defined under 19 CFR 134.1(g) as a NAFTA country, we must apply the NAFTA Marking Rules in order to determine if the goods are subject to the NAFTA marking requirements. Part 102 of the regulations sets forth the NAFTA Marking Rules. Section 102.11 of the regulations sets forth the required hierarchy for determining country of origin for marking purposes. Section 102.11(a) states that the country of origin of a good is the country in which (1) the good is wholly obtained or produced; (2) the good is produced exclusively from domestic materials; or (3) each foreign material incorporated in that good undergoes an applicable change in tariff classification as set out in section 102.20 and satisfies any other applicable requirements of that section. Sections 102.11(a)(1) and 102.11(a)(2) do not apply to the Accuvision-3D. Section 102.20 for subheadings 9031.41-9031.49 requires a change to any other good of subheading 9031.41 through 9031.49 from any other subheading outside of that group. Based on the information provided with your submission, all of the components of the Accuvision-3D system meet the requisite tariff shift outlined above. Consequently, the country of origin of the Accuvision-3D will be Canada for marking purposes. 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 https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division