CLA-2-90:OT:RR:NC:N1:405
Larry Pietraszek
Instron
825 University Avenue
Norwood, MA 02062
RE: The tariff classification of load cells from Great Britain
Dear Mr. Pietraszek:
In your letter dated August 15, 2016, you requested a tariff classification ruling.
Your submission concerns the Instron 2580 series of static load cells. The load cells are described as precision force transducers that contain a full strain gauge bonded to an ultra-high stiffness elastic element. When the element is subjected to a force, the electrical resistance of the gauge changes, which generates an output signal proportional to the applied force. The product at issue operates in a manner akin to the load cells described in Harmonized System Explanatory Note (I)(A)(30) to heading 9031.
In your submission you indicate that the Instron load cells are designed specifically for Instron materials testing machines and systems. Consequently, you suggest classification of the subject load cells in subheading 9024.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of machines and appliances for testing the hardness, strength, etc., of materials. Note 2(a) to Chapter 90 states that parts and accessories which are goods included in any of the headings of chapter 84, 85, 91, or elsewhere in 90 are in all cases to be classified in their respective headings (excluding three exceptions that don’t apply in this instance). As a result, the load cells are more accurately classified in heading 9031.
The applicable subheading for the Instron load cells will be 9031.80.8085, 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 instruments, appliances and machines: Other: Other. The rate of duty will be 1.2% 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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division