CLA-2-85:OT:RR:NC:N1:112
Dennis Crotty
UPS Supply Chain Solutions
P.O. Box 369
Pembina, ND 58271
RE: The tariff classification of impact indicators and accessories from an unspecified country of origin
Dear Mr. Crotty:
In your letter received on February 01, 2010, you requested a tariff classification ruling.
The items concerned are referred to as the G-Force 1, the G-Force 2, the G-Force 3, the Battery Master and the Unimeter.
The G-Force 1 is a forklift mounted impact indicator/monitoring system. It consists of an accelerometer based impact sensor which is connected to an impact monitor with alarm. The G-Force 1 is installed on the vehicle (forklift). When a predetermined impact threshold is exceeded due to a crash or collision, the unit goes into alarm mode. This audible alarm can only be disengaged using a supervisor’s disarm key. No data is recorded or retained.
The G-Force 2 system does everything the G-Force 1 does with the addition of a software component (sold separately), which would be installed on a PC at the user’s site, and an operator’s key. This software component allows the user to assign operator keys to their employees. The operator key helps identify/determine which operator was using a particular vehicle. When an impact occurs, the operator’s name, vehicle and date/time is recorded to the supervisors disarm key and is then downloaded into the software on the PC.
The G-Force 3 system does everything the G-Force 2 system does in addition to having a data key (sold separately). The data key allows the user to download information from the impact monitor which shows when an operator logged in, how long they were logged in for, and whether they completed their safety check or not.
The Battery Master (model MVA01) is a device designed to measure a forklift battery’s state of charge. The device is designed to fit all models of electric forklifts. The Battery Master consists of a “Logic Box” that attaches to the vehicle’s battery and measures the voltage, along with a display that attaches to the vehicle’s dashboard. The display is connected to the Logic Box by a cable. The display consists of four colored lights with corresponding labels, which indicates the battery’s state of charge and any action required by the operator. A green light labeled “Do Not Charge” shows that the battery’s charge is adequate, and no action need be taken. A yellow light labeled “OK To Charge,” and a red light labeled “Must Charge” instruct the user to take those respective actions. A final red light labeled “Battery Fault” indicates to an operator that there is a problem with the battery itself, and maintenance should be performed.
The Unimeter (model MVA04) is described as a battery management and forklift motor protection device for battery charge monitoring and preventive maintenance scheduling. It combines the Battery Master’s battery charge monitoring technology with the addition of an hour meter. You state that the Unimeter monitors battery state, alerting the operator when it is the optimal time to recharge the battery on the truck. It also incorporates the LED hour meter. In your letter, you indicate that the Unimeter exists as a separate unit; it is not an add on to the G-Force or the Battery Master. The hour meter in the Unimeter counts up. The user determines the set hour for servicing the vehicle and when the hour meter reaches that number of hours, the service light is illuminated. After the maintenance is performed, the Unimeter is reset to a new “Next Service Hours” value and the vehicle goes back to work. The Unimeter contains a clock movement and it is battery powered.
The Unimeter is a composite good incorporating a device for measuring a forklift battery’s state of charge and an hour meter. The Unimeter is prima facie classifiable under heading 9030, HTSUS, and under heading 9106, HTSUS. Under the General Rules of Interpretation, when goods are potentially classifiable under different headings, GRI 3 of the HTSUS is applied. GRI 3 (b) directs us to classify a composite good based on its essential character. If an essential character cannot be determined, GRI 3 (c) directs us to classify the composite good under the last applicable heading meriting consideration. Based on GRI 3 (c), the Unimeter is classifiable under heading 9106, HTSUS.
The applicable subheading for the G-Force 1, G-Force 2 and G-Force 3 forklift mounted impact monitors will be 8531.80.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other sound signaling apparatus”. The general rate of duty will be 1.3%.
The applicable subheading for the Battery Master will be 9030.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instruments and apparatus for measuring or checking electrical quantities, for voltage, current or resistance. The rate of duty will be 1.7%.
The applicable subheading for the Unimeter will be 9106.90.55, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other: Apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movements, battery powered: With opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the apparatus plus 5.3 percent on the battery.
In addition, you request that we provide a classification of the above items if imported together. It is our opinion that these devices are not used together to meet a particular need or carry out a specific activity. As such they do not meet the definition of a set under GRI 3. In the event that one of the G-Force impact monitoring systems is imported along with the Battery Master and/or the Unimeter, we would require that each component be classified separately.
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 subheading 9030.33.0000, please contact National Import Specialist James Sheridan at (646) 733-3012. If you have any questions regarding subheading 9106.90.55, please contact National Import Specialist Barbara Kiefer at (646) 733-3019. For all other inquires please contact National Import Specialist Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division