The tariff classification of a Flooring Radiant Panel from the United Kingdom

NY R04527 August 31, 2006 CLA-2-90:RR:E:NC:N1:105 R04527 CATEGORY: Classification TARIFF NO.: 9027.80.8090 Mr. Marcelo M. Hirschler GBH International 2 Friar’s Lane Mill Valley, CA 94941 RE: The tariff classification of a Flooring Radiant Panel from the United Kingdom Dear Mr. Hirschler: In your letter dated August 1, 2006, you requested a tariff classification ruling. No sample was submitted. You requested the classification of a Flooring Radiant Panel and a Cone and Dual Cone Calorimeter. The Floor Radiant Panel, per the description sheet you provided, “…is used to assess the critical radiant flux of flooring systems or cellulose insulation materials exposed to both a radiant heat source and a flame, within a test chamber…” Per that sheet, the heat from an integral, gas-heated panel is slowly brought closer to the sample in the chamber, and the item does not include optional equipment for the measurement of smoke obscuration, which must be purchased separately. Per NIS J. Sheridan’s telephone call to you on 8-23-06, the evaluation of when the sample ignites and how fully it ignites is done by eye by the operator. Although the device uses electricity in its operation, it is not “electrical” per Additional US Note 2 to HTS Chapter 90 The applicable subheading for the Flooring Radiant Panel will be 9027.80.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, “other,” non-“electrical,” Instruments and apparatus for physical or chemical analysis and for measuring or checking viscosity, porosity, expansion, surface tension or the like. The rate of duty will be free. With regard to the cone calorimeters, this office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. As discussed in NIS Sheridan’s telephone call to you, your cone calorimeter is the subject of a pending Quics report sent here on 8-18-06 by the Port of Cleveland regarding your pending entry there. As discussed, Customs and Border Protection’s decision on that entry may negate your desire for further action on your part. If not, and if the Port Director’s decision is current and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office. 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