CLA-2-90:S:N:N1:104 887292
9801.00.1090
Mr. Keith de Mos
Record Electronics Inc.
#3 1715 27 Ave. N.E.
Calgary, Alberta, Canada
T2E 7E1
RE: The tariff classification of a taxi meter from Canada
Dear Mr. de Mos:
In your letter dated June 8, 1993, you requested a tariff
classification ruling.
Taxi Meter Model RECORD CG II consists of three components - a display
unit, a mounting bracket and cable and a junction box. The display unit is
6"x3 1/4"x1 1/2" thick and weighs + 170 grams. It is a grey plastic case
containing one circuit board. The mounting bracket and cable weighs + 160
grams. The grey plastic bracket is 6"x3 1/4" and the 5 foot cable comes
complete with plug. The junction box is a grey plastic cover on black heat
sink and contains one circuit board. It is 3 1/2"x2 1/2"x1 1/2" thick and
weighs + 170 grams. Each complete meter is individually boxed and will be
sold to various taxi companies or taxi meter shops.
At times, the meter may be shipped with a transducer. The transducer is
manufactured by Arthur Allen Mfg. Co., Inc. in Chicago, Illinois. The unit
is composed of an aluminum housing and metal fittings. It is shipped in a
separate 2 1/2"x2 1/2"x1 1/2" cardboard box.
The meter does not require rate chips or mileage chips. It calculates
and displays tax at the end of the fare and is compatible with electronic
speedometers. The unit is capable of communicating with the dispatch
computer and of accepting a printer at a later date.
In your letter, you indicate that shipping methods will vary. The
complete meter may be shipped with or without the transducer. At times, the
display unit, mounting bracket and cable, the junction box or the transducer
will be shipped separately.
The applicable subheading for a complete Electronic Taxi Meter Model
RECORD CG II and for a complete Electronic Taxi Meter Model RECORD CG II
together with its Transducer will be 9029.10.4000, Harmonized Tariff Schedule
of the United States (HTS), which provides for Revolution counters,
production counters, taximeters, odometers, pedometers and the like:
Taximeters. The rate of duty will be 15 percent ad valorem.
The applicable subheading for the U.S. manufactured transducer when
shipped separately will be 9029.90.2000, HTS, which provides for Parts and
accessories: Of taximeters. The rate of duty will be 15 percent ad valorem.
Goods classifiable under subheading 9029.10.4000, HTS, which have
originated in the territory of Canada, will be entitled to a 7.5 percent ad
valorem rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
Articles provided for in chapter 90 which are products of the United
States when returned after having been exported, without having been advanced
in value or improved in condition by any process of manufacture or other
means while abroad are entitled to a duty free rate of duty under subheading
9801.00.1090, HTS, upon compliance with all applicable regulations.
The applicable subheading for the display unit when shipped separately
will be 9029.90.2000, HTS, which provides for Parts and accessories: Of
taximeters. The rate of duty will be 15 percent ad valorem.
Goods classifiable under subheading 9029.90.2000, HTS, which have
originated in the territory of Canada, will be entitled to a 7.5 percent ad
valorem rate of duty under the FTA upon compliance with all applicable
regulations.
The applicable subheading for the cable and mounting bracket when
shipped as a separate component will be 8544.41.0000, HTS, which provides
for Insulated (including enameled or anodized) wire, cable (including coaxial
cable) and other insulated electric conductors, whether or not fitted with
connectors; optical fiber cables, made up of individually sheathed fibers,
whether or not assembled with electric conductors or fitted with connectors:
Other electric conductors, for a voltage not exceeding 80 V: Fitted with
connectors. The rate of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 8544.41.0000, HTS, which have
originated in the territory of Canada, will be entitled to a 2.6 percent ad
valorem rate of duty under the FTA upon compliance with all applicable
regulations.
The applicable subheading for the junction box when shipped as a
separate component will be 8536.90.0030, HTS, which provides for Electrical
apparatus for switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for
a voltage not exceeding 1,000 V: Other apparatus...Junction boxes. The rate
of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 8536.90.0030, HTS, which have
originated in the territory of Canada, will be entitled to a 2.6 percent ad
valorem rate of duty under the 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