CLA-2-90:OT:RR:NC:N4:405
Thomas Filbeck Phoenix International Freight Services, Ltd. 10801 North Pomona Avenue Kansas City, MO 64153-1205
RE: The tariff classification of a magnetic stud finder with level from China.
Dear Mr. Filbeck:
In your letter dated February 17, 2011, you requested a tariff classification ruling. A sample was provided.
The merchandise at issue is described as a magnetic stud finder. The stud finder is a handheld tool measuring approximately 3 inches long and 1 inch wide. The stud finder incorporates two rare earth magnets at each end, and in the center of the article there is a liquid filled vial that serves as a bubble level. The level can be rotated 360º (in 90º increments) within the device, allowing a user to measure level or plumb. The magnetic stud finder with level allows a user to find the studs behind a wall by locating metal drywall screws and nails using the magnet. This allows the user to mount or hang an article (like a picture or a television) securely. The incorporated bubble level in the stud finder allows the user to make sure the mounted article is straight by measuring the horizontal and vertical levels. Bubble levels and liquid levels are included in Heading 9031, in accordance with Harmonized System Explanatory Note (I)(A)(10) to that heading. The magnetic stud finder with level is a composite good in which the bubble level, at a minimum, equally merits consideration in providing the tool’s essential character in terms of HTSUS General Rule of Interpretation 3(c) compared to the components classified in any other heading that appears earlier in the HTSUS. Regarding Customs and Border Protection’s general criteria for “equally merits consideration” as it applies to Chapter 90, HTSUS, see, e.g., Headquarters Ruling Letter H007653 – EMS, dated August 24, 2007. Also, a laser level/stud finder was classified in 9031, HTSUS, in New York Ruling Letter J88754 – 114, dated October 10, 2003.
The applicable subheading for the magnetic stud finder with level will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The rate of duty will be 1.7% ad valorem.
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