CLA-2 RR:CR:GC 961023 DWS
Mr. Dennis Heck
Import Compliance Manager
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600
RE: Reconsideration of NY B89614; Leak Tester System; Leak
Detector Unit;
HQ 954862; 9026.80.60
Dear Mr. Heck:
This is in response to your letter of October 14, 1997,
requesting reconsideration of NY B89614, dated October 8, 1997,
concerning the classification of a leak tester system under the
Harmonized Tariff Schedule of the United States (HTSUS).
Although NY B89614 only dealt with the classification of the leak
tester system, you have also requested that we consider the
classification of a leak detector unit.
FACTS:
The leak tester system is a machine designed to test for and
detect leaks in vehicle tire rims. A rim is transported to a
rubberized area in an inspection vacuum chamber against which the
rim is sealed. Helium gas is then sprayed and pressurized into
the rim, and electronic sensors are used to detect any helium
which may leak from any holes in the rim.
The leak detector unit operates in a manner similar to the
leak tester system, but exists as a portable or hand-held
version.
ISSUE:
Whether the leak tester system and the leak detector unit
are classifiable under subheading 9026.80.60, HTSUS, as apparatus
for measuring or checking the flow, level, pressure or other
variables of gases, or under subheading 9031.80.80, HTSUS, as an
other measuring or checking machine, not specified or included
elsewhere in chapter 90, HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The HTSUS provisions under consideration are as follows:
9026.80.60: [i]nstruments and apparatus for measuring or
checking the flow,
level, pressure or other variables of liquids or
gases (for example,
flow meters, level gauges, manometers, heat
meters), excluding
apparatus of heading 9014, 9015, 9028, or 9032;
parts and
accessories thereof: [o]ther instruments and
apparatus: [o]ther:
[o]ther.
Goods classifiable in this provision receive duty-free
treatment.
9031.80.80: [m]easuring or checking instruments,
appliances and machines, not specified or included
elsewhere in this chapter; profile projectors; parts and accessories thereof: [o]ther instruments,
appliances and machines: [o]ther.
The general, column one rate of duty for goods classifiable
in this provision is
3 percent ad valorem.
In NY B89614, Customs held the leak tester system to be
classifiable under subheading 9031.80.80, HTSUS.
This issue is similar to the one in HQ 954682, dated July
14, 1994, which dealt with the classification of an ampoule
inspection machine (AIM). The AIM is designed for foreign
particulate detection in glass ampoules, vials, and large
infusion bottles. The ampoules, etc., are filled with liquid
injectables, and, during the inspection process, a sensor
perceives light variation caused by any particulate matter in the
solution. Based upon this test, the AIM judges whether the
ampoules, etc., are acceptable or faulty. In arguing that the
AIM is classifiable in heading 9027, HTSUS, as apparatus for
measuring or checking quantities of light, the protestant claimed
that the AIM measures the light received by the inspection beam
during the inspection process.
However, in HQ 954682, we stated that:
[w]e find that the AIM is not "measuring" quantities of
light but checking ampoule
vials and their liquid fills to determine whether or not
they should be accepted
or rejected. After checking the quantity of light being
reflected through the
ampoules, the AIM sorts the vials based upon their
acceptability. Because the
AIM is not "measuring" quantities of light, we find that
classification under heading 9027, HTSUS, is precluded.
Therefore, we find that the AIM is
classifiable as other checking or measuring instruments
under heading 9031,
HTSUS.
Similar to the AIM, the leak tester system is used to check
whether automobile tire rims are defective, not to measure the
flow, pressure, or other variables of the helium gas used in the
testing. Consequently, classification of the leak tester system
in heading 9026, HTSUS, is precluded. However, as the system
does perform a checking function, we agree with the holding in NY
B89614 that it is classifiable under subheading 9031.80.80,
HTSUS.
As it is our understanding that the leak detector unit is
merely a portable version of the leak tester system, we find that
it is also classifiable under subheading 9031.80.80, HTSUS.
HOLDING:
The leak tester system and the leak detector unit are
classifiable under subheading 9031.80.80, HTSUS, as an other
measuring or checking machine, not specified or included
elsewhere in chapter 90, HTSUS.
EFFECT ON OTHER RULINGS:
NY B89614 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division