CLA-2-90: RR: NC: 1:114
Mr. M. J. Murphy
E&B International Inc.
5353 E. Princess Anne Rd.
Suite A
Norfolk, VA 23502
RE: The tariff classification of laser alignment system from China.
Dear Murphy:
In your letter dated October 19, 2007, on behalf of American Catalyst Inc., you requested a tariff classification ruling.
The laser alignment system (LAS) is a complete system which consists of an alignment ring, four laser mounts, a scribe block, a set of targets and a set of Allen wrenches. The battery powered laser diodes are also included in the system. The LAS system provides the pipe-fitter with the proper set of tools for scribing the exact miters on pipes and will position pipes for any type of large diameter welded pipe. The system uses lasers on a ring for aligning the cutting tool. Adjustment to the ring allow beams from the lasers to strike specified target, defining the cutting location in a way that ensures the trimmed end of the pipe will properly align with a remote pipe. You indicate that the LAS system is specifically designed for a surveying application. However, aligning pipes for the purpose of cutting the pipes is not a surveying application. Heading 9015 is not applicable to the LAS system.
The applicable subheading for the laser alignment system (LAS) will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances, other, other. The rate of duty will be 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 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