CLA-2-84:S:N:N1:104 875777

Ms. Diana J. Murphy
Kerr-Hays Company
P.O. Box 711
Ligonier, PA 15658

RE: The tariff classification of a balance scale from China.

Dear Ms. Murphy:

In your letter dated June 17, 1992, you requested a tariff classification ruling.

The balance scale/table balance (Model HC-TP11-2) has an inverted beam and two removeable weighing pans. The scale is neither digital nor electronic. It does not incorporate any device for recording and totalling a series of weighing operations. The unit which has a capacity of 200g and a sensitivity of 0.2g will be incorporated into a science kit in the United States. It will be shipped separately from the other kit components. The sample will be retained by this office.

The applicable subheading for the balance scale will be 8423.81.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds; parts of weighing machinery: Other weighing machinery: Having a maximum weighing capacity not exceeding 30 kg...Other. The rate of duty will be 4.4% 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