CLA-2-90:OT:RR:NC:N4:405
Mr. John Reynolds ENGEO Services, Inc. 40 Wardwell Lane Warren, PA 16365
RE: The tariff classification of borehole survey instruments from China
Dear Mr. Reynolds:
In your letter dated November 20, 2009, you requested a tariff classification ruling.
In your submission you describe three types of instruments designed to provide azimuth and inclination information of boreholes. You state that the instruments “[M]ay be used in bore holes (or wells) drilled for any purpose where the actual path to the objective must be known. These uses would include oil and gas exploration and development, mineral deposit delineation and foundation engineering studies.” The three devices in question are referred to as a Magnetic Single Shot Instrument, an Electronic Single Shot Instrument, and an Electronic Multi-Shot Instrument.
The instruments are intended to be placed at various points in an existing well or borehole. Readings of azimuth and inclination are taken and provided to drill operators, who may adjust the direction of their drilling equipment to reach a predetermined depth or location.
The devices derive azimuth data from the Earth’s magnetic field, while inclination data is obtained by the devices’ reaction to gravity. While each device is capable of measuring both parameters, they differ from one another in how survey results are derived and displayed, or in how many survey locations can be processed at one time. The Magnetic Single Shot Instrument records the azimuth and inclination data to a type of photographic media, and the camera and associated equipment must be retrieved after each survey. The Electronic Single Shot Instrument utilizes magnetometer and accelerometer subassemblies to measure azimuth and inclination respectively. The instrument is deployed to the appropriate location in the borehole, where it takes the necessary measurements. After the readings are taken, the device is brought back up to the surface and connected to a data-processor/printer to display the data. The Electronic Multi Shot Instrument takes its measurements in the same manner as the previous device, although it is capable of surveying several stations in a borehole with each deployment, and can be connected to a PC via serial cable to easily upload the collected data.
You state that these three instruments have been classified in China using the Chinese HS number 9018.50.0090. This classification would not apply, as HTSUS (and Harmonized System) Heading 9018 covers instruments and appliances used in the medical sciences. The devices described in your ruling request do not have any medical application. The three instruments covered by your submission would more accurately be classified as geophysical surveying instruments of Heading 9015. Harmonized System Explanatory Note VI to 9015 states that apparatus for measuring the inclination of a borehole are included in this heading. The applicable subheading for the borehole survey instruments will be 9015.80.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Geophysical instruments and appliances. 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