CLA-2-90:RR:NC:N1:105 I89124
Mr. James H. Garrard
Ingalls Engineering Co., Inc.
2011 Cherry Street, Ste. 104
Louisville, Co 80027
RE: The tariff classification of a metal bracket from China
Dear Mr. Garrard:
In your letter dated December 10, 2002, you requested a tariff classification ruling.
No sample was submitted, but a detailed drawing was submitted. From the sheet with the drawing, the import will consist of .59 pounds of aluminum, and will be shaped approximately like a shallow “u.” The sheet is imprinted, “Scientech, Inc.”
You state that the piece. Ingalls Engineering part number 10805, will be made in China by Keidy Electro-Mechanical Co. according to this drawing, i.e., the imports will have the exact dimensions, placement and size of openings, etc as the drawing. You state this specific bracket will happen to be used only in scales. You have attached descriptions of various scales produced by Scientech, Inc as their S series. We understand your claim to be that these brackets will be used exclusively in those scales.
Noting Headquarters Ruling Letter 965546 GOB, 8-6-02, we will assume, for the purposes of this reply, that you will be able to supply the port of entry, if so requested, with bills of materials for each of those scales showing the Ingalls 10805 as one of its parts.
Noting Court of International Trade Slip-op. 02-80, 7-31-02, we assume that you would also be able to supply the port of entry with competent affidavits from your firm and Scientech, Inc, establishing that the 10805 is used only as a part of the S series scales.
From the pictures of the scales, it is clear that the bracket will be used internally, and we assume that the weighing device would not operate if the bracket were missing.
Although the Scientech S-series scales differ in many ways, the descriptions all claim a sensitivity of 5 centigrams or better.
They are not excluded from Chapter 90 as parts of general use per its note 1-f, in particular noting the distinction in HRL 965123 JAS, 2-27-02, between the brackets of 8302 (which are specifically excluded) and those of 7326 (which are not).
They are not excluded from Chapter 90 by its Note 2-a since they are not, per se, covered by any of the headings cited.
On that basis, we agree that applicable subheading for the 10805 will be 9016.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical balances of a sensitivity of 5 centigrams or better and parts and accessories thereof. The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division