CLA-2-90:RR:NC:1:114

Mr. Brian Wolfrum
Trimble Navigation Limited
5475 Kellenburger Road
Dayton, Ohio 45424-1099

RE: The tariff classification of Electronic Laser Level from Germany

Dear Mr. Wolfrum:

In your letter dated December 29, 2006, you requested a tariff classification ruling on laser levels.

The laser level models #LL300, LL400, HV301, HV401, 1422 and HV201 have two operational concepts which are used in survey applications. The first concept is determining when the unit itself is level. The laser level uses a circular or tubular vial partly filled with liquid. The basic physical property of a vial of liquid is that a liquid will always be in a level state. The vial is mounted in a laser level; and the beginning of operation, the unit references itself to known level standard. As the air bubble travels, so does the state of level or not level. To ascertain this, a light emitting diode is mounted on the side of the vial; and a photo diode is placed on the other. As the bubble travels in the view of the photo diode, it diffracts the light being generated by the light emitting diode. This creates a difference in electrical pattern that enables the system to know when the unit is in level operation. When the unit strays out of level, it will automatically turn itself off. The second concept is determining when a surface or expanse of area is level. The laser level produces a rotating collimating beam of light that can be sensed by a device called laser receiver. This device contains lighted arrows, which point up and down, and it makes a beeping noise when the laser beam strikes it. The closer the beam is to the center of the device, the faster the beeps become until, when on level, it is a single continuous noise. The arrows light upwards or downwards to indicate to the user which way level is from the area being surveyed. When the device is affixed to a surveying rod, the user can determine which areas away from the level reference point need to be cut or filled so that a flat, level plane can be created.

The applicable subheading for the laser level will be 9015.30.40, Harmonized Tariff schedule of the United States (HTSUS), which provides for Surveying (including photogrammetrical surveying), Levels: Electrical. The rate of duty will be free.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division