CLA-2-90:OT:RR:NC:1:114
Ms. Susie Milosevski
Access Business Group
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of combination laser level, tape measure and tripod from China
Dear Ms. Milosevski:
In your letter dated March 1, 2009, you requested a tariff classification ruling.
SKU number 74642700000 is a combination article consisting of a laser level, tape measure and tripod. SKU number 74642700000 is battery operated and weighs 1.1 pounds. The tape measure is a 26 foot (8 meter) retractable tape. The laser head has vertical and horizontal level vials and an on/off power switch. The tripod is a mini-tripod made of aluminum.
You proposed classification under 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS) for this item. The National Import Specialist responsible for subheading 9017.80.0000, HTSUS, reviewed your ruling request and states that the classification (for other instruments for measuring length, for use in the hand) applies to the tape measure, but not to the laser level, which has a major and independent function and which is classified in a heading occurring later in the HTSUS.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The laser level, tape measure and tripod are classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite good. Accordingly, the composite laser level, tape measure and tripod will be classified according to GRI 3(c) that states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9031, HTSUS, since it occurs last in numerical order of the competing headings.
The applicable subheading for the combination laser level, tape measure and tripod will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances, other, other. The rate of duty will be 3.5 percent.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division