CLA-2-90:RR:E:NC:N1:105 R04559
Ms. Cyndi Eileen Gibbs
Gibbs Group, LLC
779 Shasta Street
Yuba City, CA 95991
RE: The tariff classification of an I-BeamLevel from China
Dear Mr. Gibbs:
In your letter dated August 4, 2006, you requested a tariff classification ruling. No sample was submitted.
You state that the I-BeamLevel “consists of an instrument that is an extendable level that levels surfaces up to 17’ 4” with a body 6061 T6 Extruded Aluminum with anodizing for durability, including 3 or 4 bubble levels, depending on size. There are 3 sizes available.”
Per the information you included, these bubble levels feature
“Top-to-bottom plate wall framing
- Works around warped studs.”
We note that it is part of the Generation Tools line which includes, for example, a “Professional hobby knife with LED light…”
You propose classification in HTSUS 9015.30.80.
However, Harmonized System Explanatory Note I-d to 9015 excludes Levels (air bubble type, etc.) used in building or constructional work (e.g., by masons, carpenters or mechanics)…
(heading 90.31). Also, HS EN I-A-10 to 9031 includes Bubble levels, used in numerous trades…
The applicable subheading for the I-BeamLevel will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The general rate of duty will be 1.7 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