CLA-2-84:OT:RR:NC:1:120
Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez Street
Carson, CA 90895
RE: The tariff classification of a weight measurement center from China.
Dear Ms. Romero:
In your letter dated May 5, 2009, you requested a tariff classification ruling.
The merchandise under consideration is described as a Weight Measurement Center, item number DD559. The sample submitted with your ruling request will be retained by this office. It consists of a balance scale, a platform spring scale, a series of weighing machine weights, and an informational packet.
The balance scale is made of plastic and features a beam with two removable weighing pans and a tare adjustment slide. It is neither digital nor electronic, has a capacity of up to 1 kilogram (kg) and a sensitivity of +/- .2 grams (g). The platform spring scale is also made of plastic, and features a removable weighing pan, a zero-tare adjustment knob, and a graduated analog display that shows measurement in both kilograms and pounds (lbs). It also is neither digital nor electronic, and has a capacity of up to 2.26 kg/5 lbs and a sensitivity of +/- 30 g. The weights, which range in increments from 1 g to 20 g, are hexagonal in shape and are of various sizes and colors. The informational packet includes a freestanding conversion chart, a teacher’s guide, and various reproducible write-and-wipe activity cards.
The two scales, weights, and activity packet are packaged together, and meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The scales clearly provide the essential character of the set.
The applicable subheading for the Weight Measurement Center will be 8423.81.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Weighing machinery (excluding balances of a sensitivity of 5 cg or greater)…: Other weighing machinery: Having a maximum weighing capacity not exceeding 30 kg: Other.” 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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division