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

Emily Levanger
Franklin Sensors
6675 N Pollard Lane
Meridian, ID 83646

RE: The tariff classification of a digital torpedo level body from China

Dear Ms. Levanger:

In your letter dated February 13, 2026, you requested a tariff classification ruling. Descriptive literature, pictures, and a sample were provided for our review.

The item under consideration is described as the body of a digital torpedo level, crafted from clear polycarbonate with a permanently attached magnet along the bottom. This pre-manufactured plastic component is precisely sized and shaped to form the complete digital torpedo level, featuring uniquely sized cutouts for bubble levels and a dedicated space for electronic components. It serves as the foundational structure for the final polycarbonate digital level.

This completed digital torpedo level features an electronic center section that illuminates green when perfectly level, whether horizontally or vertically, and displays red LED lights when off-level. This central electronic component is equipped with an on/off button, the LED indicators, and is powered by a single AA battery. In addition to the electronics, the level also incorporates traditional bubble levels, with a vertical bubble on the left side and a horizontal bubble on the right. These twelve-inch levels are specifically designed for precision work by carpenters and DIY enthusiasts.

In your letter, you suggest the applicable subheading for the body of the digital torpedo level to be 9015.90.0130, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Parts and accessories: Of levels.” We disagree. The levels that are classified in heading 9015 are specifically designed for surveying. The level body for the completed torpedo level is designed for everyday use by homeowners and construction workers, not by surveyors. Therefore, heading 9015 is excluded from consideration. Accordingly, the applicable subheading for the body of a digital torpedo level will be 9031.90.9195, HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Parts and accessories: Other: Other: Other.” The general rate of duty will be free.

The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division