CLA-2-90:S:N:N1:104 880843
Mrs. Kirsten Tonnesen
MacInnis Engineering Associates Ltd.
11-11151 Horseshoe Way
Richmond BC V7A 4S5
RE: The tariff classification of a 5th Wheel Testing System from
Canada
Dear Mrs. Tonnesen:
In your letter dated November 9, 1992 you requested a tariff
classification ruling.
The 5th Wheel Testing System will be used in motor vehicle
accident reconstruction and collision testing. It eliminates the
need to have a driver observing a speedometer during the test
since it replicates the speedometer function.
The system consists of the following components:
1 - 5th Wheel and mounting hardware
1 - computer card (quadrature encoder card)
1 - trigger circuit
2 - tether cables
Computer Software
The 5th Wheel is mounted onto a motor vehicle to record the
distance travelled, velocity and acceleration of the vehicle. The
software runs the quadrature encoder card which the user installs
in his own computer. It initializes the card and then reads
(samples) the counters on board the card at specific time
intervals. The program stores the data from up to two 5th Wheels
simultaneously. From the counter values, the program computes the
distance travelled, the velocity, and the acceleration of the
vehicle to which the 5th Wheel is fastened. The software then
writes the data to a file on the computer's hard disk. The
program also provides for an independent trigger pulse to start
the sampling process.
You indicate that two major components of the 5th Wheel are
imported from the U.S. The optical encoder is made in
Germany/USA. It contains glass and is mounted onto the 5th Wheel
and generates pulses when the wheel rotates. The quadrature
encoder card is made in the U.S. and modified in Canada by
installing termination resistors and hardware jumpers on the
board. The remainder of the system is manufactured and assembled
in Canada.
The applicable subheading for the 5th Wheel Testing System
except for the software will be 9029.20.4080, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
speedometers and tachometers. The duty rate will be free.
The software will be classificed under subheading
8524.90.4080, HTS, which provides for records, tapes and other
recorded media for sound or other similarly recorded phenomena...
Other: Other. The rate of duty will be 9.7 cents/m2 of recording
surface.
Goods classifiable under subheading 8524.90.4080, HTS, which
have originated in the territory of Canada, will be entitled to a
rate of duty of 5.8 cents/m2 of recording surface under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport