The tariff classification of Meters and Testers from the Netherlands

NY R03595 April 7, 2006 CLA-2-90:RR:NC:N1:105 R03595 CATEGORY: Classification TARIFF NO.: 9027.10.2000, 9027.10.6000 Ms. Senta Schreiber BDG International Inc. 840 Tollgate Road Elgin, IL 60123 RE: The tariff classification of Meters and Testers from the Netherlands Dear Ms. Schreiber: In your letter dated March 29, 2006, for Sudmo North America, you requested a tariff classification ruling. No sample was submitted. The Inpack 2000 C02 devices, the ICC, ICD and ICM all measure the dissolved carbon dioxide content of the beverage via a calculation of the beverage’s temperature and the gas pressure after the bottle has been shaken and the top has been pierced by the device. The ICC uses pressure transducers and displays the calculated carbon dioxide content on its screen. The ICD and ICM require the user to calculate the carbon dioxide content with a special slide rule. New York Ruling Letter 863906 -104, 6-19-91, classified meters that measured the dissolved oxygen content of water in HTS 9027.10. Similar oxygen meters are also cited in Harmonized System Explanatory Note 12 to HS 9027. Per the Haffmans internet site, the Inpack 2000 Air Meter, IAM, shows on a burette the milliliters of “foreign” gas present in the volume above the beverage after the carbon dioxide has been removed by reaction with a caustic. Per the Haffmans internet site, the CO2 Purity Tester, CPT, shows on a measuring burette the percent, by volume, of the “foreign” gas in the carbon dioxide via a measurement after the carbon dioxide has been remove by reaction with lye. The applicable subheading for the ICC will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “electrical” gas or smoke analysis apparatus. The rate of duty will be 1.7 percent ad valorem. The applicable subheading for the ICD, ICM, IAM and CPT will be 9027.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-“electrical,” non-“optical” gas or smoke analysis apparatus. The rate of duty will be 2.2 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division