NY 855567
Sept. 18, 1990
CLA-2-90:S:N:N1:102 855567
9817.00.5000
Mr. Jeffrey W. Holt
F.W. Myers & Co. Inc.
Edison Plaza Drive
660 Plaza Drive
Detroit, Michigan 48226
RE: The tariff classification of the Dryer Master and related
sensors from Canada
Dear Mr. Holt:
In your letter dated August 17, 1990, on behalf of your
client, Dantec Electronics Limited, you requested a tariff
classification ruling.
The Dryer Master series is a group of computerized process
controllers designed for the drying of both grain products, such
as corn, wheat and rice, and industrial products, such as pet
food, plastics and food products. The DMC, DMS and DMR models
are equipped with moisture and temperature sensors and have
either standard or optional strip printers and modems. The Dryer
Master units are primarily designed for grain drying operations.
The system monitors both the moisture level of the grain and the
temperature of the dryer. By regulating both temperature level
and flow-through rate, the controller is able to output grain at
a pre-selected moisture level. The model 2500 Dryer Master is
equipped in a similar manner but is used more for industrial
applications.
You also state in your inquiry that both the strip printer
and modem are products of the United States and assembled into
the Dryer Masters in Canada. As such, that part of the finished
unit which represents the cost of the American components may be
free of duty under the provisions of subheading 9801.00.1035 of
the Harmonized Tariff Schedules, which provides for:
"articles assembled abroad in whole or in part of
fabricated components, the product of the United
States, which (a) were exported in condition ready for
assembly without further fabrication, (b) have not lost
their physical identity in such articles by change in
form, shape or otherwise, and (c) have not been
advanced in value or improved in condition abroad
except by being assembled and except by operations
incidental to the assembly process such as cleaning,
lubricating and painting."
The applicable subheading for the Dryer Master series
(including sensors entered as part of the system) will be
9032.89.6070, Harmonized Tariff Schedule of the United States
(HTS), which provides for automatic regulating and controlling
instruments; humidity control. The duty rate will be 4.9
percent ad valorem. The temperature sensors, if entered
separately, are classified under 9025.19.0000, HTS, which covers
thermometers, not combined with other instruments. The duty rate
would be 5 percent ad valorem. The humidity sensors, if entered
separately, would be classifiable under the provision covering
other instruments for chemical or physical analysis, HTS
subheading 9027.80.4030, and dutiable at 4.9 percent ad valorem.
HTS subheading 9817.00.5000, which is free of duty, is the
provision covering machinery, equipment and implements to be used
for agricultural or horticultural purposes. Subject to actual
use certification, in keeping with sections 10.131 - 10.134 of
the Customs Regulations, the items classified above would, in the
alternative, be classified in subheading 9817.00.5000.
Goods classifiable under subheadings 9027.80.4030 and
9032.89.6070, HTS, which have originated in the territory of
Canada, will be entitled to a 3.9 percent ad valorem rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations. Goods classifiable
under subheading 9025.19.0000, HTS, which have originated in the
territory of Canada, will be entitled to a 4 percent ad valorem
rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
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