CLA-2-90:OT:RR:NC:N4:405

Corinne W. King
Global Export/Import Compliance Manager
Ashcroft Inc.
250 East Main Street
Stratford, CT 06614

RE: The tariff classification of a pressure gauge part from the United States.

Dear Ms. King:

In your letter dated December 18, 2012, you requested a tariff classification ruling. No samples were provided.

From the statement in your letter, the item is “a circular polycarbonate ‘window’ used on our mechanical pressure gauges. The window is a protective face to our mechanical pressure gauges so that the pressure dial is not distributed while measuring pressure as well as keeping dust and other contaminants out of the dial face area. The window has grooves and slots to help hold it in place on the pressure gauge. The window measures 2.5” across.”

From the engineering drawing which you attached, prepared by Ashcroft, the item has several precise grooves around its edge and is stated to be a “Window for 2.5 inch 1009, 63mm 1008.”

Complete mechanical pressure gauges are classified 9026.20.80, HTSUS, which provides for non-"electrical" instruments and appliances for measuring or checking pressure of liquids or gases. Electrical for this purpose is defined in Chapter 90, HTSUS, Additional U.S. Note 2.

Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.

Regarding HTSUS Add. US Rule of Interpretation 1-c, we have determined that the item, per se, is provided for in 3926.90.99, HTSUS, which is not a “specific provision.” We do not find any of the other exclusions above to apply.

The applicable subheading for the window will be 9026.90.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, “other” parts and accessories of instruments and appliance for measuring or checking pressure.

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