The tariff classification of a plastic fuel level gauge and filling funnel combination from Germany

NY 811758 July 12, 1995 CLA-2-90:S:N:N3:102 811758 CATEGORY: Classification TARIFF NO.: 9026.10.6000 Mr. Terry L. Lewis CV International, Inc. #13 The Koger Center, Suite 141 Norfolk, VA 23502 RE: The tariff classification of a plastic fuel level gauge and filling funnel combination from Germany Dear Mr. Lewis: In your letter dated June 12, 1995, on behalf of your client, Heartwood International, Inc., you requested a tariff classification ruling. The item at issue is a combination fuel level gauge and filler funnel for use on lawn mowers, snow throwers and similar type small-bore gasoline engine applications. The unit is made of plastic and designed to be inserted into the fuel tank. It has a screw-on cap that contains a clear plastic cover. A hollow float rod, which fits inside a guide tube, is immersed in the gasoline. The upper portion of the rod is visible through the clear plastic cover. As fuel levels change, the rod's height position will also change, thereby indicating the amount of fuel remaining in the tank. In addition the clear cover can be unscrewed from the tank cap and replaced with a plastic funnel to facilitate refueling of the tank. The funnel does not remain attached when the motor is in use. The applicable subheading for the fuel gauge/funnel will be 9026.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electric instruments and apparatus for measuring or checking the level of liquids. The rate of duty will be 4.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport