CLA-2-90:OT:RR:NC:N4:405
Scott Chamberlain
Gentex Corporation 600 North Centennial Zeeland, MI 49464
RE: The tariff classification of smoke measuring equipment from Denmark.
Dear Mr. Chamberlain:
In your letter dated February 11, 2011, you requested a tariff classification ruling. No samples were provided.
In your submission you describe a smoke measurement system, identified as model MIC EC-912. The MIC EC-912 is designed to measure smoke density, and can be used in smoke tunnels and UL smoke boxes. The MIC EC-912 can also be used to test standard smoke detectors and smoke alarms.
The MIC EC-912 system consists of a smoke measuring head, a control unit and power supply, a flow control unit, and a vacuum pump. You indicate that the MIC EC-912 is specially designed to measure smoke density using the same ionization principal found in many smoke alarms. Per the information you included with your submission, the MIC EC-912 utilizes Americium 241 as the radioactive source for its ionization chamber (the same element found in many ionization type smoke detectors). The activity of the radioactive source of the MIC EC-912 is 129.5 kilobecquerels (kBq), which is about five times the amount of radioactivity found in a standard ionization smoke detector. The MIC EC-912 smoke measurement system is an apparatus that functions based on the use of radiation, and operates along the same principles of ionization smoke detectors. Heading 9022 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for apparatus based on the use of X-rays or of alpha, beta, or gamma radiations. Furthermore, Harmonized System Explanatory Note (II) (4) to Heading 9022 states that fire alarms incorporating smoke detectors containing a radioactive substance are classified in that heading. As a result, the MIC EC-912 would be classified in Heading 9022.
Although the principal of operation is similar to that in an ionization smoke detector, your item is designed to produce very accurate on-going measurements of smoke density, not primarily simply reacting to an approximate pre-set level of smoke which, rather arbitrarily, is deemed sufficient to trigger an alarm. It also includes a vacuum pump, a control unit with a “3.5 digit LED display of chamber voltage or smoke density,” etc, which is not the norm for smoke detectors. We consider it to be closer to a nephelometer than a smoke detector.
The applicable subheading for the MIC EC-912 smoke measurement system will be 9022.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus based on the use of alpha, beta or gamma radiations; not for medical, surgical, dental or veterinary uses; and other than smoke detectors. The general rate of duty will be 1.4 percent ad valorem.
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