CLA-2-90:OT:RR:NC:N4:405
Tiana Jupp
Near North Customs Brokers
20 Elliott Avenue
Barrie, Ontario L4N 4V7 Canada
RE: The tariff classification of a portable breath alcohol tester from Canada
Dear Ms. Jupp:
In your letter received on August 27, 2009, you requested a tariff classification ruling on behalf of Alcohol Countermeasure System Corp.
In your submission you describe the Alert J5 Portable Breath Alcohol Tester as a device used to measure the blood alcohol level of a person. Based on the brochure you included with your submission the device is primarily marketed to law enforcement, health-care, and industrial safety professionals.
The Alert J5 is a hand-held device powered by two AA batteries. The device tests an individual’s blood alcohol level by means of a platinum electrochemical sensor (which you describe as the standard for police issued breath testers). The device tests a subject’s blood alcohol level by having them exhale into a disposable mouthpiece that is attached to the top of the device. The Alert J5 is capable of analyzing the subject’s blood alcohol level within ten seconds, and it displays the result on a small LCD screen on the front of the device. The device is capable of saving the results of the last ten tests to memory, and has the ability to transmit the test results to a battery powered printer (sold separately) by means of a wireless transmitter. This printing capability would be used in instances where breath sample evidence will be required.
We agree that the applicable subheading for the Alert J5 Portable Breath Alcohol Tester will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for "electrical" gas or smoke analysis apparatus. The duty rate will be 1.7%.
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