CLA-2-90:OT:RR:NC:N1:105
Stacia Keegan
RIM Logistics
1303 Jack Ct.
Barlett, IL 60103
RE: The tariff classification of the Level-Eye capacitance device from China
Dear Ms. Keegan:
In your letter dated May 12, 2025, on behalf of your client, CYL-TEC, Inc., you requested a tariff
classification ruling. Descriptive literature was provided for our review.
The item under consideration is described as the Level-Eye capacitance device, which is a two-piece
assembly that determines the cryogenic liquid level through “parallel plate capacitance.” The assembly starts
with the capacitance wand, which is a stainless-steel tube within a tube. The dielectric measurement between
the two tubes is dependent on the cryogenic liquid level that results in a modified signal sent to the Level-Eye
head unit. The Level-Eye head unit is attached to the top of the wand via an electrode connector. This head
unit then takes the measurement and converts it to a 0-100 percent scale that is displayed on the device
screen, or a 4-20mA output signal that is utilized for telemetry (remote monitoring). The device measures the
cryogenic liquid level in tanks ranging from 180 liters to 450 liters.
In your letter, you suggest the classification of the Level-Eye capacitance device to be under heading 8517,
Harmonized Tariff Schedule of the United States (HTSUS), which provides in relevant part for: “…other
apparatus for the transmission or reception of voice, images or other data, including apparatus for
communication in a wired or wireless network (such as a local or wide area network)…”. We disagree. We
find the core function of the Level-Eye capacitance device to be the measuring of the liquid level. It is the
calculated level measurement which is of interest to the user. How that data gets to the end use device (i.e.,
wired connection or wirelessly) is a support or secondary function. Without the level measurement data, there
is no need for the transmission function. Additionally, the level measurements are provided to the user on the
integrated LED display. Therefore, classification under heading 8517, HTSUS, is precluded because the
device concerned is used primarily to execute a level measurement function which would be beyond the
scope on heading 8517, HTSUS.
The applicable subheading for the Level-Eye capacitance device will be 9026.10.2080, HTSUS, which
provides for “Instruments and apparatus for measuring or checking the flow, level, pressure or other variables
of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments
and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking
the flow or level of liquids: Electrical: Other.” The general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 9026.10.2080, HTSUS, listed above.
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
9026.10.2080, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9026.10.2080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.01 in
addition to subheading 9026.10.2080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 Jason Christie at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division