CLA-2-90:RR:NC:N1:105 M86225
Peter S. Herrick, P.A.
Attorney at Law
3520 Crystal View Court
Miami, FL 33133
RE: The tariff classification of Analyzers and Hydrogen Buffer Tank from China
Dear Mr. Herrick:
In your letters dated June 30, July 25, August 23, and September 14, 2006, for Kupey Auto Distributors, Inc., you requested a tariff classification ruling. No sample was submitted.
Regarding the Analyzer, you state:
The hydrogen analyzer is used for analyzing the content of O2 in H2, then to know the purity of hydrogen directly from the electrolyzer.
The oxygen analyzer is used for analyzing the content of H2 in O2, then to know the purity of oxygen directly from the electrolyzer.
The trace oxygen analyzer is for analyzing content of trace O2 in purified H2 after purification.
Moisture analyzer is for analyzing the content of H2O (in ppm or dew point) in purified H2 after purification.
You also state that none of the analyzers include any optical elements such as lenses, prisms, and/or mirrors and that, in the analysis, none utilize optical radiations.
From the photo you have supplied, the analyzers are contained in one large, two-part cabinet, connected by gas piping to other locations in the plant.
While the moisture analyzer, imported separately, would be classified in HTSUS 9025, the balance is classified in HTSUS 9027 and the moisture analysis is only for the gas after purification. See Note 3 to HTSUS Chapter 90.
From your two references to electrolyzers, we take your analyzer system to be “electrical” per Additional US Note 2 to HTSUS Chapter 90.
You indicate that the Buffer Tank has a capacity of 4000 liters.
The applicable subheading for the Analyzer system will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical gas or smoke analysis apparatus. The rate of duty will be I.7 percent ad valorem.
The applicable subheading for the Buffer Tank will be 7309.00.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment. The rate of duty will be free.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division