CLA-2-90:OT:RR:NC:N1:405
David McKnight
Voith Holdings, Inc.
760 East Berlin Road
York, PA 17408
RE: The tariff classification of a paper bale sensor from Germany
Dear Mr. McKnight:
In your letter dated July 5, 2017, you requested a tariff classification ruling.
The product at issue is identified as the PTS Paper Bale Sensor, a handheld measuring device used to determine the composition of baled recovered paper and related products. The Paper Bale Sensor features a lance-like measuring head that is designed to be inserted into a pre-drilled hole in a bale of recovered paper (the sensor is not sold with a drill). Once inserted into a bale, the sensor is capable of measuring the moisture level and the amount of ash, plastic, and fiber present in the bale (expressed as a percentage). The measurements collected by the Paper Bale Sensor are subsequently transmitted wirelessly to a computer or tablet for display purposes.
In your submission you suggest classification of the Paper Bale Sensor in subheading 9024.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and appliances for testing the hardness, strength, compressibility, or other mechanical properties of materials. As the heading language indicates, articles of heading 9022 are used to test the mechanical properties of materials such as metals, textiles, paper, etc. These properties can include hardness, tensile strength, elasticity, and the like. The Paper Bale Sensor at issue is not testing the mechanical properties of paper bales, rather it performs an analysis of the composition of a paper bale, determining the moisture content and percentage of ash, plastic, and fiber present in the bale. As the Paper Bale Sensor is performing an analysis of the composition of a paper bale, rather than testing its mechanical properties, it would not be classified in heading 9022.
Headquarters Ruling Letter (HRL) 089800, dated September 13, 1991, found that an instrument used to analyze the moisture levels of different materials was classified in heading 9027 as an instrument or apparatus for physical or chemical analysis. Additionally, HRL 089800 cites a definition of the term “instruments and apparatus for physical and chemical analysis” that indicates it describes articles “that are chiefly used to facilitate physical or chemical determination of the quantity, qualities, or composition of a substance.” The Paper Bale Sensor is designed to analyze the physical composition of a bale of recovered paper (including said bale’s moisture level), rather than any mechanical property. As a result, the product would be more appropriately classified in heading 9027.
The applicable subheading for the PTS Paper Bale Sensor will be 9027.80.4560, HTSUS, which provides for Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Electrical: Other: Physical analysis 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