CLA-2-90:OT:RR:E:NC:N1:105
Mr. Bryan Davis
Logistics Manager
AIDA-America Corp
7660 Center Point 70 Blvd
Dayton, OH 45424
RE: The tariff classification of an oil pressure gauge from Japan
Dear Mr. Davis:
In your letter dated September 5, 2008, you requested a tariff classification ruling. No sample was provided.
You describe your item as an “oil pressure gauge (non-electrical).” From your description as non-electrical, we take it that it is not “electrical” as defined in HTSUS Chapter 90, Additional U.S. Note 2, i.e., For the purposes of this chapter, the term "electrical" when used in reference to instruments, appliances, apparatus and machines, refers to those articles the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained.
You indicate that it is imported for use exclusively with a press.
You assume it will be classified in HTSUS 8466.94.8585 “due to Note 1 (g) to Chapter 90.”
We take it that you mean the portion below from HTSUS Note 1 (g):
fittings for adjusting work or tools on machine tools, of heading 84.66, including fittings with optical devices for reading the scale (for example, " optical " dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes);
Since an oil pressure gauge is not a fittng for adjusting work or tools, that specific exclusion does not apply. In that case, classification in HTSUS 8466 is precluded by the more general exclusion in Note 1 (m) to HTSUS Section 16 of the Articles of Chapter 90.
The applicable subheading for the oil pressure gauge will be 9026.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-"electrical" instruments and appliances for measuring or checking pressure. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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