CLA-2-90:OT:RR:NC:N4:405
Alyssa Koller
Rolls-Royce North America, Inc.
2001 South Tibbs Avenue, S/C S-36
Indianapolis, IN 46241
RE: The tariff classification of a Fluorescent Penetrant Inspection System from Great Britain.
Dear Ms. Koller:
In your letters dated December 21, 2010, and May 5, 2011, you requested a tariff classification ruling. No samples were provided.
The imported Fluorescent Penetrant Inspection (FPI) System consists of several components.
You state in your May 5 letter:
“[The FPI System] is comprised of a series of six tanks, two ovens, and three booths used for spraying and inspection. The following are the steps involved with a Fluorescent Penetrant Inspection:
Initial Cleaning: The surface of a part should be free of any contamination such as paint, oil, dirt, etc., that may fill a defect or falsely indicate a flaw. This is done by placing the part into a tank of hot soapy water to remove the oil, dirt, etc. After the initial wash the part is then placed in the first oven to dry.
Penetrant Application (fluorescent dye): This is a powder applied in a spray booth onto the surface and is allowed time to seep into flaws or defects in the material.
Excess Dye Removal: Penetrant on the outer surface of the material is removed by placing the part into a tank which washes away the excess dye.
Developer Application: Once the excess penetrant has been removed the part is placed into a tank that contains the developer, which develops the dye to indentify the cracks. The part is then placed in the second oven to dry.
Inspection: The inspector uses a hand-held UV lamp to locate the defect with a blue felt pen. A picture of the defect is then taken with a camera, which is not imported with the system. The UV lamp is imported with the system.
“There are no systems or computers used for diagnosing; there are no measurements taken; it’s only a visual inspection. Also, there are no optical elements (i.e. lenses, prisms, mirrors, etc.) on the FPI System. A Zeiss microscope, brought directly from Zeiss, is used to inspect the part for the defects once the part has gone through the process as described above. The microscope is not imported with the system.”
In your letter of December 21, 2010, you stated “The subject inspection system is a nondestructive testing method for detecting discontinuities (cracks, seams, laps, cold shuts, laminations, and porosity) that are on gas turbine engine Cover Plates, Fans, and Turbine Discs.”
Like the Ampul Inspection Machines described in United States v. Corning Glass Works, decided by the US Court of Customs and Patent Appeals on November 16, 1978, this FPI System has the sophisticated mechanical and light emitting equipment necessary for a trained inspector in the quality control section of the factory to determine if the items (here various parts) “conform to an imperfection-free standard.” Presumably those that are unacceptable under the applicable standard are segregated for rejection or other action.
We agree that the applicable subheading for the FPI System 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 “optical instruments or appliances” per U.S. Additional Note 3 to HTSUS Chapter 90, and 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