CLA-2-90:OT:RR:NC:N1:105

Jiwon Kwon
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
South Korea

RE: The tariff classification of an LCR Checker from South Korea

Dear Ms. Kwon:

In your letter dated October 27, 2025, on behalf of your client, Sysdine Co., Ltd., you requested a tariff classification ruling. Descriptive literature was provided for our review.

The item under consideration is described as an LCR Checker (model number SD-YALCR-A02), which is an inspection device that attaches to a chip mounter in the surface mount technology (SMT) manufacturing process. The device measures the electrical characteristics of surface mount passive components, including inductors (“L”), capacitors (“C”), and resistors (“R”), in real time. The device operates on power supplied from the mounter and automatically measures component values through its signal generator and measurement circuit. It then transmits the results back to the mounter to prevent defective components from being placed on the circuit board.

The device has several components starting with the body, which is the frame that secures and protects internal components and provides structural support. The connector is a terminal for connecting to the chip mounter’s connector, which communicates with the mounter and receives power supply from the chip mounter. The insertion hole is an opening for inserting surface mount device passive components. The test board is a printed circuit board (PCB) mounted inside the LCR Checker designed for measuring surface mount passive components. The OLED displays the startup state and ready state of the LCR Checker. The handle 1 is a handle for mounting and dismounting the LCR Checker to/from the mounter. Finally, handle 2 is the handle that facilitates carrying and moving the LCR Checker.

When in operation, the signal generator will provide the signal for measurement. Then the motorized test fixture connects the surface mount passive component parts to the terminals. The measurement circuit then measures the voltage and current. Next, the microcontroller controls the surface mount test fixture, selects the frequency, calculates measurement values, and performs the calibration. Finally, the display provides the readings. The LCR Checker is designed to measure electrical quantities, specifically inductance, capacitance, and resistance, and does not contain a recording device.

As suggested in your letter, the applicable subheading for the LCR Checker (model number SD-YALCR-A02) will be 9030.33.3800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices): Other, without a recording device: Other.” 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 of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading 9030.33.3800, HTSUS, listed above.

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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division