CLA-2-90:OT:RR:NC:N4:405
Kim Roebke
Brokerage Compliance Coordinator
Phoenix International Freight Services, Ltd.-Chicago
1501 N. Mittel Blvd., Suite A
Wood Dale, IL 60191
RE: The tariff classification of 7 Piece Spirit Level Kit from China.
Dear Ms. Roebke:
In your letter dated July 17, 2012, on behalf Johnson Level & Tool Mfg Company. Inc., you requested a tariff classification ruling. No samples were provided.
You state, “The 7 Piece Spirit Leveling Tool Kit includes:
1 – 24” Aluminum Level
1 – 9” Aluminum Torpedo Level
1 – Aluminum Rafter Angle Square (Accessory Item)
1 – 16ft Tape Measure (Accessory Item)
1 – Pencil Sharpener (Accessory Item)
1 – Carpenter Pencils (Accessory Item)”
From the picture you provided, the torpedo level is nested in the aluminum level. Both have bubble levels for horizontal, vertical, and 45 degrees. The entire kit is in one packaging with a UPC code.
Harmonized System Explanatory Note 9031 I-A includes: (10) Bubble levels, used in numerous trades, including micrometric adjustable levels (bubble level with built in micrometer), block levels (metal frame with two levels) used in engineering, and liquid levels based on the communicating vessels principle.
We find that HTSUS heading 9031, which applies to the two levels, at minimum, appears last among the headings which equally merit consideration in supplying the kit’s essential character.
The applicable subheading for the 7 Piece Spirit Leveling Tool Kit 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 rate of duty 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,
Thomas J. Russo
Director
National Commodity Specialist Division