CLA-2-90:OT:RR:NC:N1:405
Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of the Polyscan XL Scanner from Canada
Dear Mr. Kavanaugh:
In your letter dated August 13, 2015, on behalf of your client Polyrix Inc., you requested a tariff classification ruling
The item under consideration is the Polyscan XL Scanner, model number Polyscan XL. Imported as a complete system, the Polyscan XL is comprised of a steel structure and both electronic and optical components that include: 12 HD video projectors (Casio XJ-M256), 12 HD-CCD cameras (Manta G609B ASG POE), along with seven computers, monitors, HDMI cables, a keyboard and mouse, a wireless barcode reader, and a HD screen. Once assembled, the Polyscan XL will measure 10 feet in height and 15 feet in width.
Based on the descriptive literature provided, this surround 3D scanner diagnoses production issues and provides cost efficient dimensional inspections for quality assurance on the production line. It is used in the manufacturing industries to measure the point cloud of the object being fabricated and compare it against a reference model for discrepancy analysis. In the case of the Polyscan XL, the point cloud is the group of 3D coordinates resulting from light rays being projected over the entire surface of the object. As stated in your submission, “the primary function of this Polyscan XL is to measure 3D coordinates of points all over the surface of an object.”
You mention subheading 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical measuring or checking instruments as a possible classification for the Polyscan XL. However, since this particular coordinate measuring machine incorporates several optical elements such as projectors, cameras and lenses, we find that it is more specifically provided for elsewhere.
The applicable subheading for the Polyscan XL Scanner, model number Polyscan XL will be 9031.49.4000, HTSUS, which provides for Measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other optical instruments and appliances: Other: Coordinate-measuring machines. The general rate of duty will be 3.5 percent 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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division