CLA-2-90:OT:RR:NC:N4:405
Donna L. Hiltpold
Classification Specialist
Stanley Black and Decker
1000 Stanley Drive
New Britain, CT 06053
RE: The tariff classification of a bubble level from China
Dear Ms. Hiltpold:
In your letter dated October 31, 2012, you requested a tariff classification ruling. No samples were provided.
From your submission, the HangMaster 5-in-1 level is “a hand held 36 inch bubble level combined with a sliding stud sensor in an aluminium frame with attached suction cups. The function of the HangMaster is to allow users to have hands free leveling capabilities while at the same time detecting studs and marking the surface.”
From the Black and Decker information sheet which you included, it contains both “horizontal and vertical bubble vials for leveling accuracy.”
Harmonized System Explanatory Note I-A-10 to 9031 states that it includes, “Bubble levels, used in numerous trades…”
The elements classifiable in HTSUS heading 9031, at minimum, equally merit consideration in supplying the essential character to the import in terms of HTSUS General Rule of Interpretation 3.
The applicable subheading for the HangMaster 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 HTSUS Chapter 90. The rate of duty will be 1.7%.
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,
Thomas J. Russo
Director
National Commodity Specialist Division