CLA-2-90:OT:RR:NC:N1:105
Adam Irving
Rosemount Inc.
6021 Innovation Blvd
Shakopee, MN 55379
RE: The tariff classification of radar level transmitters from Sweden
Dear Mr. Irving:
In your letter dated May 28, 2019 you requested a tariff classification ruling.
The Rosemount 3300 Series Level Transmitter, the Rosemount 5300 Series Level Transmitter, the Rosemount 5400 Series Level Transmitter and the Rosemount 5900 Series Radar Level Gauge are all level transmitters that use radar technology to determine the level of solids and/or liquids in a container. For the 3300, 5300 and 5400 series, a microwave pulse is sent from the transmitter down a rod which is in contact with the media within a container. The device reads the time it takes to travel from one level to another and converts it to a distance. The device is able to read several different levels of liquid and/or solid. The 5900 series is slightly different in that it does not use a rod to contact the solid and/or liquid but instead uses a frequency modulated continuous wave method instead. The primary function of reading the level of the media on all four units is the same.
In your submission, you suggest that the subject merchandise is classified in subheading 9026.10, Harmonized Tariff Schedule of the United States (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), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking the flow or level of liquids. While the merchandise does have the ability to measure the levels of liquids it is also used for measuring the levels of solids. The additional ability to measure solids would exclude classification under subheading 9026.
In your submission, you further suggest that the subject merchandise is classified in subheading 8526.10, HTSUS, which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Radar apparatus. While this merchandise does contain radar apparatus it also contains other apparatus provided for in heading 9031, HTSUS. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI3(b) or GRI3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. This office is of the opinion that both the radar apparatus of heading 8526 and the measuring apparatus of heading 9031 equally merit consideration when determining the essential character of this composite good. Therefore, by virtue of GRI 3 (c), classification in heading 8526, is not applicable.
The applicable subheading for the radar level transmitters will be 9031.80.8085, HTSUS, which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other. The rate of duty will be 0.4% 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 the 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division