CLA-2-84:S:N:N1:104 890108

Ms. Patricia Flynn
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207

RE: The tariff classification of Weigh and Display System from Canada.

Dear Ms. Flynn:

In your letter dated September 2, 1993 on behalf of Mobile Computer Corporation of Toronto, Canada you requested a tariff classification ruling.

The Weigh and Display System is used in the waste transportation industry and allows the driver to calculate the net refuse weight picked up from each customer. The System consists of the Model 5400-3 On-Board Computer and a strain gauge load weighing system. The computer features two 80C88 processors, keyboard, display and an AMX multi-tasking executive system. The weighing system includes four strain gauges and an inclinometer with mounting plate. The strain gauges, attached to the vehicle arm mechanism, measure arm deflection which is proportional to the lifted weight. The gauges measure how much the arm bends when a container is lifted (full) and how much when the container is set back down (empty). The difference between the two measurements is the weight of the waste dumped into the truck. The weighing capacity of the system is approximately 2,500 kg.

The applicable subheading for the Weigh and Display System will be 8423.82.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other weighing machinery: having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg. The duty rate will be 4.4 percent ad valorem.

Goods classifiable under subheading 8423.82.0010, HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

You have indicated that the strain gauge load weighing system is made in the United States. 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, may be alternatively entered free of duty under HTS subheading 9801.00.1084.

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