CLA-2-85:OT:RR:NC:N1:112
Mark A. Reinhard - Trade Compliance & Consulting Manager
UPS SCS Australia PTY LTD
14A Baker Street
Botany
Sydney-Australia 2019
Australia
RE: The tariff classification of a gold detector from Australia
Dear Mr. Reinhard:
In your letter dated August 17, 2010, you requested a tariff classification ruling on behalf of your client Minelab Electronics PTY LTD.
The item concerned is referred to as the GPX4500 Gold Detector. This electronic device is a hand held metal detector that is designed/used to detect gold. It measures between 43.3 inches to 51.2 inches in length and weights approximately 5.3 pounds.
The GPX4500 Gold Detector is described in the submitted literature as a superior metal detector that incorporates, new smart electronic timing alignment (SETA), multi period sensing (MPS) and dual voltage technologies (DVT). It has pre-programmed search modes as well as material discrimination functions (iron reject). The unit also incorporates a built in audio amplifier which allows for the use of external speakers without the need for an external booster. The GPX4500 Gold Detector uses audible tones to signal the presence of gold.
You proposed classification under subheading 8543.70.96, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other.” The function of the GPX4500 Gold Detector is to detect and signal the presence of gold. The signal is accomplished via the use of audible tones generated by the gold detector. Heading 8543, HTSUS, provides for electrical machine and apparatus not more specifically provided for elsewhere. Customs has consistently ruled that heading 8531, HTSUS, covers signaling devices that detect and/or locate things, as such heading 8531, HTSUS, would be a more specific heading than 8543, HTSUS.
The applicable subheading for the GPX4500 Gold Detector will be 8531.80.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other sound signaling apparatus”. The general rate of duty will be 1.3%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division