CLA-2-90:OT:RR:NC:N4:405
Jakarin SirikulthornCreate Master
1178/119 Paholyothin 32 RoadJatujakBangkok10900
Thailand
RE: The tariff classification of a Breath Alcohol Tester from China
Dear Mr. Sirikulthorn:
In your letter dated October 2, 2009 you requested a tariff classification ruling. No sample was provided.In your submission you request guidance on classifying the IS-KAT02 Personal Breath Alcohol Tester. The tester is a small device made from ABS plastic measuring 70mm x 36mm x 17mm. It is powered by two AAA batteries and is attached to a keychain.You state that the tester is easy to use and will give a quick and accurate reading of your blood alcohol content (BAC). The tester is capable of detecting a blood alcohol content range between 0.00% and 0.19% BAC, at which level stupor is common. While it is not clear from your description, or the photo provided, we assume there is a small mouthpiece on the device that the user will blow into to get their BAC reading. The results are displayed on the device by means of three LED indicator lights on the face of the device. One of the LED lights is labeled “Ready” The other two correspond with specific BAC measurements, apparently 0.02% and 0.05%. We take it one of those two LEDs will light up after a test if a user meets or exceeds that blood alcohol level. Per information on the internet, the device has a semiconductor alcohol sensor.
The applicable subheading for the IS-KAT02 Personal Breath Alcohol Tester will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus. The duty rate will be 1.7%.
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