The tariff classification of an electric pulse generator from Japan

NY R01269 January 28, 2005 CLA-2-85:RR:NC:1:112 R01269 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Yoshitaka Hoashi Pulse Genetech Corporation North America Liaison Office 1750 112th Ave., N.E. Suite D-253 Bellevue, WA 98004-3727 RE: The tariff classification of an electric pulse generator from Japan Dear Mr. Hoashi: In your letter dated January 6, 2005, you requested a tariff classification ruling. The item concerned (shown below) is the Nanopulser Battery Conditioner; it is a printed circuit pulse generator which, when connected to the positive and negative poles of a battery, uses the battery’s power to send an electric pulse back into the battery. This pulse dissolves some or all of the lead sulfate which coats both the positive and negative electrode plates within the battery as it is utilized over time. The Nanopulser is intended for use with vehicles, vessels and construction or agricultural machinery. In your letter, you mentioned two possible classification subheadings for your the Nanopulser Battery Conditioner – 8543.89.9090 and 8504.40.9550: There is no classification subheading numbered 8543.89.9090 in the Harmonized Tariff Schedule of the United State (HTSUS). Your item cannot be classified in subheading 8504.40.9550 because it does not convert electrical energy in order to adapt it for further use. The General Rules of Interpretation (GRIs) govern classification within the HTSUS; GRI 4 states that “ ... [goods] shall be classified under the heading appropriate to the goods to which they are most akin”. The item specified within the HTSUS which is most akin to the Nanopulser Battery Conditioner is “Signal generator” falling under heading 8543; therefore the item is classifiable under the “general” subheading of that same heading [8543]. The applicable subheading for the Nanopulser Battery Conditioner will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ... apparatus, having individual functions, not specified elsewhere ... : Other ... apparatus: Other: Other: Other: Other: Other. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division