CLA-2-90:OT:RR:NC:N4:405
Ms. Deborah Pineda
Wahl Clipper Corporation
2900 North Locust Street
Sterling, IL 61081
RE: The tariff classification of a PH Tester from China
Dear Ms. Pineda:
In your letter dated July 21, 2010 you requested a tariff classification ruling. No sample was provided.
The merchandise at issue in your submission is a PH Tester Set, designed to test the pH level in shampoo. The set comes with a pen-type pH tester, a small screwdriver, and a buffer agent composed of 1 – 2% potassium acid phthalate and 98 – 99% water. Both the screwdriver and the buffer agent are used to calibrate the pH tester. All three items will be packaged together and imported in a plastic case. The pH tester contains an electrode on one end, covered by a protective cap. There is an on/off switch at the top of the device, and the face contains a small LCD display that shows the pH reading. The device is battery powered, and the batteries can be replaced when they are depleted. The operation of the device is simple. A user simply turns on the tester, immerses the pH tester’s electrode into the substance being tested (in this case shampoo), and the pH of the substance will be displayed on the device’s LCD screen.
The calibration process involves immersing the pH tester’s electrode in the buffer solution (which contains a known pH value), while using the screwdriver to manipulate a trimmer on the back of the tester until the pH display on the tester matches the known pH value in the solution. The pH tester appears to function in a manner similar to the pH Soil Meter described in New York Ruling Letter G85013, December 21, 2000, which used an electrometric system to measure pH. Harmonized System Explanatory Note 22 to Heading 9027 indicates that pH meters of this type are classified in that Heading. The PH Tester Set would be considered a set for tariff purposes. The essential character of this set is imparted is imparted by the pH tester, in accordance with General Rule of Interpretation 3(b). The applicable subheading for the PH Tester Set will be 9027.80.4530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other, electrical, non-optical instruments and appliances for chemical analysis. 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division