CLA-2 RR:CR:GC 967156 NSH
Norma J. Hudon
KPMG LLP
Commerce Place
10125 – 102 Street
Edmonton, Alberta, Canada
T5J 3V8
RE: Gas Detectors
Dear Ms. Hudon:
On June 4, 2004, Customs and Border Protection issued to you Headquarters Ruling Letter (HQ) 967082, which classified, among other imports, the I.S. Plant Rat gas detector under subheading 9027.10.20, Harmonized Tariff Schedule of the United States (HTSUS), as a gas analysis instrument.
You have also requested, on behalf of your client, BW Technologies Ltd., classification on one additional model of gas detection merchandise.
FACTS:
At issue is one model of gas detection merchandise, the Safety Palm. The Safety Palm is fitted with alarm devices, but has the additional ability to display, via digital readout, accurate gas measurements for carbon monoxide and carbon dioxide. This is due to both electric and optical sensors that are designed to measure the parts per million of a gas in a general area, and electronics that determine when that gas level goes beyond a designated range. The Safety Palm can additionally measure and display relative humidity and temperature.
GRI 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
HQ 967082 determined that the I.S. Plant Rat, because of its ability to monitor gas levels in addition to its alarm capabilities, was an analytical device of heading 9027, HTSUS. The I.S. Plant Rat was also determined to be an “electrical” instrument. The LAW AND ANALYSIS section of HQ 967082 sets forth Customs position regarding the I.S. Plant Rat and the distinguishing factors which prescribed classification under heading 9027, HTSUS.
The analysis applied in HQ 967082 regarding the I.S. Plant Rat also applies herein with respect to the classification of the Safety Palm, excepting for the incorporation of optical sensing technology, which has affected classification at the subheading level pursuant to GRI 3(c). The LAW AND ANALYSIS section of HQ 967082 is hereby incorporated by reference.
HOLDING:
For the reasons indicated above, the Safety Palm is classified under subheading 9027.10.4000, Harmonized Tariff Schedule of the United States Annotated, as “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: Gas or smoke analysis apparatus: Other: Optical instruments and apparatus.” The 2004 column one general rate of duty is 3.5 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 the World Wide Web at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division