CLA-2-90:OT:RR:NC:N3: 135
Jesus Garcia
K LINE LOGISTICS USA
4345 International Parkway Suite 101
Atlanta, GA 30354
RE: The tariff classification of WEBFREX3ES from Japan
Dear Mr. Garcia:
In your letter dated April 25, 2025, you requested a tariff classification ruling on behalf of Yokogawa Corp.
of America.
WEBFREX3ES is an online thickness gauge measurement system for battery electrode sheets. It is
specifically designed to measure the coat weights of battery electrode sheets. It uses beta-ray sensors
accommodated on scanner frames to measure the weight of the sheet before and after the coating, and the
coat weight is obtained by calculating the difference in weights. The system consists basically of a frame
main body, a local box, and a measurement operation station. The main body is designed to mount the sensor
that scans the sheet from one end to the other. The sensor is referred to as the beta-ray senso r, which is a
device to measure the basis weight or thickness of a sheet. It utilizes the characteristics of beta-ray
transmission through a sheet. This sensor consists of the upper and the lower sensor unit. The upper sensor
unit contains an ionization chamber, electrometer, and temperature compensation circuit. The lower sensor
unit contains a radiation source that uses a Krypron nuclide, a shutter assembly, and a temperature
compensation circuit. The measurement operator station allows displaying thickness profiles, coat weight
profiles, and other measurement data, issuing SCAN, RETIRE, and other operation commands to the frame,
setting parameters for frames and sensors, monitoring alarms, and other operations.
In your letter, you suggest the WEBFREX 3ES be classified in subheading 9031.41.0060, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “[m]easuring or checking instruments,
appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and
accessories thereof: [o]ther optical instruments and appliances: [f]or inspecting semiconductor wafers or
devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing
semiconductor devices (including integrated circuits): [f]or inspecting semiconductor wafers or devices:
[o]ther.” We disagree. The beta-ray sensor uses a transmission method that provides the measurements using
the integrated Krypron radiation source. Since the WEBFREX 3ES contains the radiation source and utilizes
it as a primary means to determine the thickness measurements, the device is more appropriately classified
elsewhere in the tariff. Therefore, heading 9031, HTSUS, is excluded from consideration.
The applicable subheading for the WEBFREX3ES imported as a complete system that includes all equipment
will be 9022.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
“[a]pparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations whether or not
for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes
and other X-ray generators, high tension generators, control panels and desks, screens, examination or
treatment tables, chairs and the like; parts and accessories thereof: [a]pparatus based on the use of alpha, beta,
gamma or other ionizing radiations, whether or not for medical, surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus: [f]or other uses: [o]ther.” The general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9022.29.8000, HTSUS, listed above.
You have also asked whether the WEBFREX3ES qualifies for any free trade agreements or preferential trade
programs. Products from Japan classified in subheading 9022.29.8000, HTSUS, are subject to an
unconditional free rate of duty in the “General” subcolumn of column 1. There are no special tariff treatments
that pertain to this subheading in the “Special” subcolumn of column 1. As such, it is not eligible for
preferential duty treatment under any trade programs or agreements.
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 at https://hts.usitc.gov/.
In your letter, you also request the classification of individual items when imported separately. In general, for
HTSUS Chapter 90, separately imported parts or accessories are governed by Note 2 to Chapter 90 and
Additional U.S. Rule of Interpretation 1(c). Your inquiry does not provide enough information for us to give
a classification ruling on individual items. Your request for a classification ruling should include the
following information:
(1) Clearly identify the items that will be imported.
(2) Are they imported separately as single units, or are the components imported together to make up a
system? Describe fully.
(3) Provide detailed description of each item in the condition as imported including the use and function.
(4) Provide clear color images of each item.
(5) List the components of each item when imported.
(6) Explain whether they are suitable for use solely or principally as parts or accessories of the
WEBFREX3ES.
(7) Regarding the beta-ray sensor, please explain whether it constitutes a complete device in itself or whether
it functions as a part of the WEBFREX3ES.
(8) Regarding the radiation source (Krypron), explain how it is imported (in bulk, in a special container, etc.).
(9) Regarding the Workstation:
Is the Workstation included in the Measurement Operator System or is a Windows PC to be added post
importation?
Is the Workstation imported as part of the measurement system?
Will the Workstation be imported separately from the measurement system?
Provide a part number, model number, or similar identifier for the Workstation. State the manufacturer
of the Workstation and describe in detail what components and/or peripherals are included with the
machine at the time of importation
Provide the technical specifications for the Workstation that describes its hardware configuration.
Does the Workstation have an operating system (OS) installed at the time of importation into the
United States? Please identify.
Provide an exploded view diagram for the frame, including the Local Box, which contains the motor
drive, control card, frame processor, transformer and other electrical components, and the multi-frame
synchronous processor.
List all software that is included with the Workstation at the time of importation into the United States.
Are there any blocks, either hardware or software, that prevents users from adding, removing, or
editing software applications of their choosing? Is this a standard, commercially available Workstation
that can be configured to perform data processing functions in accordance with the needs of the user?
Describe, and provide a list of applications that users can install onto the Workstation and for what
purpose.
Can users remove the OS from the Workstation and install a different OS of their choosing?
(10) Provide an exploded view diagram for the frame, including the Local Box, which contains the motor
drive, control card, frame processor, transformer and other electrical components, and the multi-frame
synchronous processor.
When this information is available, you may consider resubmission of your request. If you decide to resubmit
your request, please include all of the material that we have returned to you.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division