CLA-2-90:S:N:N3:114 802207
Mr. Miles Willetts
Laser Compass
5654 Kilmore Crescent East
Surrey, British Columbia, V3S 6G1
RE: The tariff classification of the Laser Compass from Canada
Dear Mr Willetts:
In your letter dated August 12, 1994, you requested a tariff classification ruling.
The laser compass, model LC-400, will be imported from Canada. Although the product is called a laser compass, it is actually a laser leveling and alignment instrument. The instrument provides a laser beam as a reference in the construction of large tanks with conical-shaped bases. You state that your laser compass will be used primarily in the construction industry for alignment and leveling of large tanks. We note that laser levelers are often used in surveying applications.
The applicable subheading for the laser compass will be 9015.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for levels, other. The rate of duty will be 5.6 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport