CLA-2-91:RR:NC:MM:114 R02416

Mr. Timothy Simon Jackson
AU-MY Ltd.
91 Ranelagh Road
East Ham
London
E6 2SJ
England – U.K.

RE: The tariff classification of a handheld UV sensor from China

Dear Mr. Jackson:

In your letter received August 11, 2005 you requested a tariff classification ruling.

The handheld UV sensor is a small electronic device that detects the intensity of UV rays within close proximity to the user. The UV sensor’s functions include a timer, a stopwatch, date feature, daily alarm and temperature display. An operational feature is the automatic detection of UV ray intensity at ten-minute intervals.

You state that advice was sought in the U.K. from the USA Embassy, Customs Department, with regard to the UV sensor, and that the advisory classification given was subheading 9027.40.00, Harmonized Tariff Schedule of the United States (HTS). Noting GRI 3 of the Harmonized Tariff Schedule of the United States, the UV sensor is a composite good for tariff classification purposes. The exposure timer imparts the essential character to this composite good.

The applicable subheading for the UV sensor will be 9106.90.55, Harmonized Tariff Schedule of the United States (HTS), which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time; other; other; apparatus for measuring recording or otherwise indicating intervals of time, with clock or watch movements, battery powered: with opto-electronic display only. The rate of duty will be 3.9 percent on the apparatus plus 5.3 percent on the battery.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division