CLA-2-90:OT:RR:NC:N1:105
Ramsey Ammar
Anton P.C.
600 17th Street, Suite 2800 South
Denver, CO 80202
RE: The tariff classification of the E-Val Pro EVP and Sensor Arrays from Denmark
Dear Mr. Ammar:
In your letter dated December 23, 2019, on behalf of your client, Ellab, Inc., you requested a tariff classification ruling.
The first item under consideration is identified as the E-Val Pro EVP (Product No. 20160200). When imported, the E-Val Pro EVP will contain a Master Module, ValSuite software, USB cable, LAN cable, 12-volt power supply, sensor array removal tool and carrying case. You state that all of these items are always purchased together under Product No. 20160200. The master module is a general electric device designed for the principle function of data recording and storage. The master module is designed to allow sensors, which measure items such as temperature, pressure, humidity, and carbon dioxide, to be attached. The sensors are always purchased separately and not included with the E-Val Prop EVP. The function of the master module is to receive data from various sensors, record, store, process and display the data, and then transmit the data to a computer for further analysis. The internal memory is capable of holding up to ten studies at a time, and the eight-inch display can display the recorded data. The ValSuite software is the integrated software utilized to run the master module. The USB and LAN cables are used for connectivity. The 12-volt power supply powers the unit. The sensor array removal tool is used for removing the sensor arrays. Finally, the carrying case stores all of the E-Val Pro EVP components.
The second item under consideration is identified as a sensor array for use solely with the E-Val Pro EVP. The sensor array is offered in a 4-channel sensor array (Product No. 21600011) and a 12-channel sensor array (Product No. 21600010). Sensor arrays are small aluminum boxes that are attached by screws in the back of the master module. The sensor array receives data from the sensors that are plugged into it, converts the signal, and transmits the data. The sensor array is a proprietary part to the master module and is not suitable for use with any other type of machine. The sensor array could be imported separately or as part of the E-Val Pro EVP package.
Based on the information provided, the E-Val Pro EVP meets the definition of a kit. Kits are classified as sets according to the heading of the article or articles that impart the essential character to the set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. 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 those which equally merit consideration.
It is the opinion of this office that the master controller within the E-Val Pro EVP imparts the essential character, GRI 3(b) noted. Among the kit components, the master controller has the greatest value, greatest weight, and carries out the most essential function. The software, LAN and USB cables, power supply, sensor array removal tool and case all work together to allow the master controller to function as a data recorder.
As the primary function of the master controller is that of a data recorder, which displays information about the operating status of the sensors, it meets the definition of a checking instrument. As per HQ H112722 (dated 09/30/10):
The tariff term “checking” is not defined by the HTSUS. Relying on the common meaning of the term, the U.S. Court of Customs and Patent Appeals (CCPA) (predecessor to the U.S. Court of Appeals for the Federal Circuit) has defined the term “check” as “to inspect and ascertain the condition of [a thing].” United States v. Corning Glass Works, 66 CCPA 25, 27 (1978) (citing Webster’s Third New International Dictionary 381 (1971)). The CCPA further stated that “checking instruments” clearly and unambiguously encompasses machines that carry out steps in a process for inspecting.
In regards to the sensor arrays, Note 2 to Chapter 90 states that:
Subject to rule 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in heading 9033.
By application of Note 2(b) to Chapter 90, parts and accessories included in a heading of Chapter 90 must be classified in that heading. The E-Val Pro EVP, which includes the master module, is classified in heading 9031, Harmonized Tariff Schedule of the United States, (HTSUS). The sensor arrays are proprietary parts to the master module and are thus classified as parts of checking instruments in heading 9031, HTSUS.
The applicable subheading for the E-Val Pro EVP (Product No. 20160200) 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 general rate of duty will be free.
The applicable subheading for the 4-channel sensor array (Product No. 21600011) and 12-channel sensor array (Product No. 21600010), whether or not imported with the E-Val Pro EVP, will be 9031.90.9195, 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: Parts and accessories: Other: Other: Other.” The general 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 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 Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division