CLA-2-98:RR:NC:SP:233 J88198

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of a temporarily exported and re-imported H-Scan Technology System from various countries.

Dear Ms. Denny:

In your letter dated August 19, 2003, on behalf of International Energy Service, you requested a tariff classification ruling.

The merchandise to be imported, H-Scan Technology System, is an integrated system of various electronic sensors and measurement tools that perform calibration, measurement and assessment inspection, showing the degree of potential damage or malfunction within the client’s energy plants located around the world. The H-Scan Technology System is shipped as an entire unit. The system consists of integrated and associated parts that cannot operate as a stand-alone item. A crew of technical inspection specialists travels the world to various energy plants, using the H-Scan Technology system as the “Tools of Trade” required to repair, conduct calibration and inspection assessments, allowing the energy plant industries to make decisions well ahead of failure time. The H-Scan Technology System is shipped back to the USA after completion of each assessment project. The H-Scan Technology System includes the following equipment:

Ultrasonic and dimensional instruments Scanner assembly Scanner controls Measurement Sensors Tool box (containing hand tools, connectors, clamps, etc.) Computer instruments Communication equipment Printer Umbilical cable metal unit rack

The applicable subheading for the H-Scan Technology System will be 9801.00.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division