CLA-2-90:OT:RR:NC:N4:405
Kathy Von Lintel
Expediters International
3251 Lewiston Street, Suite 20
Aurora, CO 80111
RE: The tariff classification of mouthpieces for breath alcohol testers from an unspecified country
Dear Ms. Von Linten:
In your letter dated October 25, 2011, on behalf of Lifeloc Technologies, you requested a tariff classification ruling. No sample was provided.
The merchandise at issue consists of plastic mouthpieces to be used on portable breath alcohol testers. The mouthpieces are roughly cylindrical in shape, hollow, and specially shaped to fit around a Lifeloc breath alcohol tester. One end of the mouthpiece is intended to be placed in a subject’s mouth. When the subject exhales, the mouthpiece ensures that the exhalation will travel directly to the tester’s sensors, which would then determine the subject’s blood alcohol level. You indicate that the plastic mouthpieces are specially designed to be used with blood alcohol testers and could serve no other purpose.
The breath alcohol testers that these mouthpieces are designed to be used with are similar to the one described in New York Ruling Letter N073639, dated September 18, 2009.
Separately imported parts and accessories, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2(a) or 1 or by HTSUS Additional US Rule of Interpretation 1(c) (see Headquarters Ruling Letters 965968, dated December 16, 2002, and 967233, dated February 18, 2005).
We have determined that the abovementioned exclusions do not apply to the subject mouthpieces.
We agree that the applicable subheading for the mouthpieces for breath alcohol testers will be 9027.90.5810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of articles of subheading 9027.10.20. The rate of duty will be 1.7% 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division