CLA-2-90:OT:RR:NC:N1:405
Matthew A. Bock
Middleton & Schrull, LLC
100 TradeCenter, Suite 660
Woburn, MA 01801
RE: The tariff classification of a flow meter converter from Great Britain
Dear Mr. Bock:
In your letter dated September 7, 2016, on behalf of Krohne, Inc., you requested a tariff classification ruling.
The product at issue, identified as the MFC 300, is described as a flow meter converter intended for use with specific models of Krohne Optimass mass flow meters. The Optimass mass flow meters with which the MFC 300 is designed to work are described as Coriolis mass flow meters. Capable of measuring the mass flow rate of liquids and gases, the Optimass mass flow meters are intended for use in the oil and gas, chemical, and pharmaceutical industries, among others. Per your submission, each flow meter system consists of two main components, the flow meter sensor body and the flow meter converter (the ruling request only addresses the classification of the latter component).
You indicate that the MFC 300 is an integral part of the Optimass mass flow meters, and that the system can perform no measurements whatsoever in its absence. Without the MFC 300 the flow meter sensor body, which is comprised of one or two flow tubes and flow meter sensors, can do little more than hold pressurized fluid. The MFC 300 must be combined with the flow meter sensor body for the sensors to be activated, and for measurements to be taken, interpreted, and conveyed to an end user (be it to a computer, a facility’s control room, or to the optional LCD display on the MFC 300). Both the flow meter sensor body and the MFC 300 must be calibrated together as a pair at the factory, and a given MFC 300 cannot be combined with another flow meter sensor body without reprogramming.
You suggest classification of the MFC 300 in subheading 9026.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases. Based on the information provided, the Optimass mass flow meters do appear to function in a manner akin to the flowmeters described in Harmonized System Explanatory Note (I)(A) to heading 9026, and thus would be classifiable in that heading. The MFC 300 is an integral part of the mass flow meters, one that without which the apparatus would be unable to function. The Explanatory Notes to Heading 9026 indicate that, subject to Notes 1 and 2 of Chapter 90, separately presented parts and accessories of apparatus or appliances of heading 9026 are classified in that heading. The MFC 300, as it is described, is not excluded from classification in heading 9026 by Note 1 or 2(a) to Chapter 90. Consequently, classification in subheading 9026.90 would be appropriate.
The applicable subheading for the MFC 300 will be 9026.90.2000, HTSUS, which provides for Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters)…; parts and accessories thereof: Parts and Accessories: Of electrical instruments and apparatus. 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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division