CLA-2-90: RR: NC: 1:114
Mr. Ross A Lappin
PLS Pacific Laser Systems
2550 Kerner Blvd.
San Rafael, CA 94901
RE: The tariff classification of battery powered self leveling laser alignment tools from China.
Dear Mr. Lappin:
In your letter dated April 12, 2007, you requested a tariff classification ruling.
The tools range in size from less than one pound to slightly over three pounds. The tools consist of styles PLS 2, PLS 3, and PLS180, which are referred to as “pocket” laser tools (they fit inside a small pouch, and can be attached to a tool belt), and styles PLS 5, HVR 500, and HVR 1000 ( are hand held tools but, they are too large for a tool belt). Each of these tools utilizes one or more 635 nm laser diodes. The collimated beam from the diode is directed through various combinations of mirrors, splitters, cones, etc. to project a reference plane of energy in the horizontal plane (level) or the vertical plane (self levels to dead vertical) with a line or a spot. The two HVR products are standard self leveling rotators. They project a level spot that is rotated creating a visual level laser line. The principal use of these tools is for a contractor to establish a level reference plane against which he can then establish the exact position of his work – or he can use these tools to check existing work to verify level. Additionally, they project a vertical line.
As the principal use of the self leveling laser alignment tools is not as surveying instruments, but rather that of measuring and checking, we find that the merchandise does not fall to be classified under heading 9015, HTSUS, and thus can be classified under heading 9031, HTSUS.
The applicable subheading for the self leveling laser alignment tools (PLS 2, PLS 3, PLS 5, PLS 180, PLS 360, HVR 500, and HVR 1000), will be 9031.49.9000, Harmonized Tariff Schedule of the Untied States (HTSUS), which provides for other measuring or checking instruments, appliances and machines; other optical instruments and appliances: other. The rate of duty will be 3.5 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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division