CLA-2-90:OT:RR:NC:N4:405
Maya Kessler
Customs Compliance Specialist
Customs Compliance
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a Thermometer and Moisture Meter Combination from China.
Dear Ms. Kessler:
In your letter dated September 13, 2012, you requested a tariff classification ruling. A sample was provided.
The import is an infrared thermometer and a moisture meter in a single plastic blister pack, which has each secured to its own 10 by 12 inch display card, side by side. The front of the “Temperature Hunter” display card describes its use to “Safely and accurately measure the surface temperature of objects and fluids” and indicates uses in Appliance Accuracy, Heating and Air Conditioning, and Insulation. The front of the “Moisture Hunter” display card describes its use to “Accurately measure moisture content of wood, drywall, subflooring and other materials” and indicates uses in Lumber, Flooring, and Walls.
Although they are clearly packed together for retail sale and one could imagine multiple situations in which they would be used on a single project, we do not consider the import to be a set under General Rule of Interpretation 3, noting, in particular, the FIXA tool set, in which the items were separately classified in Headquarters Ruling Letter H022164 RES, dated January 24, 2012.
You propose classification of the Temperature Hunter under HTSUS 9025.19.80 and the Moisture Hunter under HTSUS 9025.80.80. We agree that they are classified separately.
The moisture meter is referred to as “non-invasive” and “non-marring” on its packaging. Per the operating booklet you provided, it must “placed on (a) flat surface of the target object.” From that, we understand “non-invasive” is meant to distinguish it from the pin type of moisture meters, in which protruding pins are forced into the target object.
Per the operating booklet you provided, it is an inductive moisture meter and appears to be electrical per Chapter 90, HTSUS, Additional U.S. Note 2.
The Harmonized System Explanatory Note to 90.27 states:
This heading includes : …
(26) Analytical instruments –sometimes called "moisture meters for solids" - based on the dielectric constant, electrical conductivity, absorption of electromagnetic energy or infrared radiation of substances.
We agree that the applicable subheading for the Temperature Hunter will be 9025.19.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other" Thermometers, not combined with other instruments. The rate of duty will be 1.8%.
The applicable subheading for the Moisture Hunter will be 9027.80.4560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other,” electrical, physical analysis instruments and appliances, which are not using optical radiations. 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,
Thomas J. Russo
Director
National Commodity Specialist Division