CLA-2-90 :OT:RR:E:NC:4:405
Len Damiano
EBTRON, Inc.
1663 Hwy 701 South Loris, SC 29569
RE: The tariff classification of velocity meters.
Dear Mr. Damiano:
In your letter dated May 1, 2009, you requested a tariff classification ruling. No sample was provided.
You state, “Ebtron makes microcontroller-based thermal dispersive-type velocity meters…”
You also state, “As a by-product of the technology that determines velocity most products also output temperature.”
You provided over a dozen pages of documents with no annotations. From the description above and the documents submitted, we understand you to be asking for the classification of the Gold Series Model GTx116-PC, with additional information in the two page EBTRON Thermal Dispersion Anemometry sheets.
From that, we understand your device principally outputs electrically, in analog or digital form, a very precise measurement of the rate of flow of the air through a duct. Precision thermistors are incorporated not primarily to measure the temperature of the original air in the duct, but to calculate the flow rate from the temperature measurement downstream of an element that is precisely heated as part of the measurement protocol.
You do not believe that HTSUS 9026 applies because “Ebtron products determine velocity directly from heat-transfer, not indirectly from differential pressure calculations.” However, Harmonized System Explanatory Note I – A – 3 to 9026 indicates that it includes, “Flowmeters which operate by using … heat.” Also HS EN I – B to 9026 indicates that it includes, “Anemometers of the special types used for recording the rate of flow of air currents in … conduits in general…”
You state, “We have used 9031.80.0060 in the past…” There is no similar number in the HTSUS past the six digit level so we assume that is a tariff number of another country. In any case, HTSUS 9031 cannot apply when the item is included in another heading of Chapter 90, such as 9026.
You also state that you “were recently advised by a broker to use 9032.89.1092…” Again, there is no similar number in the HTSUS past the six digit level so we assume that is also a tariff number of another country. In any case, the GTx116-PC primarily provides a measurement and does not give the instructions for an external device to maintain the measured factor at a pre-determined value, which is the “only” function of an item classifiable in HTSUS 9032 per Note 7 to HTSUS Chapter 90.
From the use of thermistors, it is clear that the flow measurement is electrical per HTSUS Chapter 90, Additional U.S. Note 2.
The applicable subheading for the GTx116-PC will be 9026.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, “electrical” instruments and apparatus for measuring or checking the flow of gases.
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