CLA-2-90:S:N:N3:102 884473

Mr. B. Yamin
Linotrade Ltd.
405 Notre-Dame E., Suite 205
Montreal, QC H2Y 1C9, Canada

RE: The tariff classification of a pressure gauge and a thermomanometer from Poland.

Dear Mr. Yamin:

In your letter dated March 19, 1993 you requested a tariff classification ruling.

The items involved in this ruling request consist of a mechanical pressure gauge and a mechanical thermomanometer (combination pressure/temperature gauge). Both gauges are used primarily on boilers and air compressors. The thermomanometer is a single gauge with dual indicators and a face plate with both pressure (psi) and temperature (Fahrenheit) calibrations. You stated in your letter that both functions are co-equal.

The applicable subheading for both the pressure gauge and the thermomanometer will be 9026.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for measuring or checking pressure of liquids or gases, non-electrical. The duty rate will be 4.7 percent ad valorem.

Articles classifiable under subheading 9026.20.8000, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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