CLA-2-90:RR:NC:MM:105 H81837
Mr. William Tinney
International Freight Services
1610 Rollins Road
Burlingame, CA 94010
RE: The tariff classification of pressure gauges from China or Taiwan
Dear Mr. Tinney:
In your letter, dated June 7, 2001, for Pelagic Pressure Systems, you requested a tariff classification ruling. You state that both items will be used in equipment used in sports diving.
Sample A is about .7 inch thick and 2 inches in diameter, with a male screw connection projecting out at the bottom. The face plate is labeled “OCEANIC.” The larger dial is marked in pounds per square inch from 0 to 5000, with 0 to 500 marked in red: the much smaller one in degrees F (we assume fahrenheit temperature) from 0 to 100.
You give no explanation of its function, but we assume it is to measure the pressure of the air in the diver’s tanks, in particular so the diver can determine if the pressure (and thus approximately the quantity) of the air is getting too low. Although the sports equipment of HTS Chapter 95 is excluded from HTS Chapter 90 by its Note k, it is clear from Explanatory Note I to Harmonized System Heading 9020, that SCUBA breathing apparatus (including its parts and accessories) are covered by that heading, not any heading in Chapter 95. While the pressure gauge is thus a part or accessory in Heading 9020, it is, in itself, described by Heading 9026, which takes precedence per Note 2-a to HTS Chapter 90.
The applicable subheading for sample A will be 9026.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical instruments and appliances for measuring or checking pressure. The general rate of duty will be free.
Regarding Sample B, a compass in a clear plastic case, which is apparently not designed for separate use, we are returning your, and any related samples, exhibits, etc., because we need additional information in order to issue a ruling. Please submit the additional information indicated below:
Samples, photographs, drawings or other pictorial representations of the complete item(s) of which Sample B will become a part.
Descriptive literature or a detailed explanation on the use of the completed item(s). In particular, what features, if any, enable one to determine that it would be used solely or principally by sports divers as opposed to other divers?
Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
In addition, as required by New York Pipeline Number 1688 dated December 19, 1988, please provide the following:
1. An additional copy of this and any later submission.
2. The names and addresses of all interested parties, such as makers and/or suppliers.
When this information is available, you may wish to consider resubmission of your request regarding Sample B. If you decide to resubmit your request, please include all of the material that we have returned to you regarding it and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist J. Sheridan at 212-637-7037.
This ruling is being issued regarding Sample A 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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division