CLA-2-90:OT:RR:NC:4:414
Mr. Jeffrey Harold Bane
ABB, Inc.
579 Executive Campus Drive
Westerville, OH 43082
RE: The tariff classification of a Network Platform Scanner System from Ireland
Dear Mr. Bane:
In your letter dated March 23, 2010 you requested a tariff classification ruling.
Network platform scanner systems, model number NP1200, are used to measure and monitor various properties of paper produced in a paper mill. The network platform scanner systems are configured with one to eight different sensors, based on the requirements of the customer. The network platform itself provides the support for the sensors. The various sensors are mounted together in the sensor head, which is located in the center of the network platform’s support beam, which spans the width of the paper web.
Goods are classified in their condition as imported. The various sensors, for example, the basis weight sensor, the caliper GT sensor, and the EOS sensor, are classified under different headings in Chapter 90 and Chapter 85 of the Harmonized Tariff Schedule of the United States (HTSUS).
The NP1200 network platform scanner system, shipped in the customer’s required configuration, will be classified based on the General Rules of Interpretation for the Harmonized Tariff System. Accordingly, the tariff classification of the imported NP1200 network platform scanner systems may vary, depending on the presence of the various sensors incorporated in the sensor head of each system.
The NP1200 network platform scanner system for which you are requesting a ruling will be imported with the basis weight, moisture, ash, caliper GT, optipak, and EOS (edge of sheet) sensors, and with the module for future sensors.
Network platform scanner systems are considered to be composite goods for the purposes of tariff classification. Under General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), composite goods consisting of different materials or made up of different components, are classified as if they consisted of the material or component which gives them their essential character. The factor which determines essential character will vary. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the good. If an essential character cannot be determined, the composite goods are classified under the heading which occurs last in numerical order among those which equally merit consideration, in accordance with General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS).
In order to determine the essential character of the NP1200 network platform scanner system for which you are requesting a ruling, the heading classifications of the various sensors must be determined under the Harmonized Tariff Schedule of the United States (HTSUS).
The basis weight sensor, 3BUS209634 STLK 1Ci, which contains both a source and detector for beta particles and is accurate to about 15 centigrams per square meter, if imported separately, would be classifiable under heading 9022, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus based on the use of alpha, beta or gamma radiations; not smoke detectors; and not for medical, surgical, dental or veterinary uses.
The moisture sensor, 3BUS209637 Hemi+, which is based on the transmission method and analyzes multiple wavelengths of infrared energy to calculate the percent of moisture, if imported separately, would be classifiable under heading 9027, Harmonized Tariff schedule of the United States (HTSUS) which provides for analytical instruments using optical radiations.
Regarding the ash sensor, 3BUS209703 3C, we take it that it is described by the X-ray measurement section of your brochure and that it is therefore “optimized to measure the inorganic component of paper even in the face of a variety of finishes.” The “inorganic mixtures” may include, e.g., titanium dioxide or talc. Harmonized System Explanatory Note I-1 to 9022 states that it covers “Special apparatus…used for the examination of … the chemical composition of materials…” Also, HS EN e to 9027 excludes the X-ray apparatus of 9022. If imported separately, the ash sensor would be classifiable in HTSUS heading 9022, which provides for, inter alia, apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses.
The caliper GT (Gliding Technology) sensor, 3BUS209644 YEC-003, which uses non-optical, dual-sided, contacting caliper sensors and is accurate to about .5 microns, if imported separately, would be classified under heading 9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-optical) measuring or checking instruments, appliances and machines, not specified or included elsewhere in chapter 90, HTSUS.
The optipak sensor, 3BUS209658 Fr/Op/Br, which contains a halogen light source operating in the visible light spectrum and uses three simultaneous measurements that measure formation, opacity and brightness, if imported separately, would be classified under heading 9027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for analytical instruments using optical radiations.
The EOS sensor, 3BUS209664 EOS, which contains an infrared (IR) light emitting diode (LED) and a photodiode detector to detect the edge of the paper sheet, if imported separately, would be classified under heading 8541, Harmonized Tariff Schedule of the United States, which provides for optical coupled isolators.
The header package module for future sensors, 3BUS190092 1 Module, is a spare module, without any electrical connections, which allows room for any of several sensors to be added in the future to the package of sensors which travel together back and forth across the width of the paper. Its cost is much less than any of the sensors in this request and it performs a clearly subsidiary function. If imported separately, it would be classified under 9033.00.00, HTSUS, which provides for parts and accessories (not specified or included elsewhere in Chapter 90) for machines, appliances, instruments or apparatus of Chapter 90.
Based on General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS), the essential character of the NP 1200 network platform scanner system imported with the basis weight, moisture, ash, caliper GT, optipak and EOS sensors and the module for future sensors is heading 9027, HTSUS.
The applicable subheading for the NP1200 network platform scanner system imported with the basis weight, moisture, ash, caliper GT, optipak and EOS sensors and the module for future sensors will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis, other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), other, electrical, other. 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division