The tariff classification of a taxi meter from Canada

NY 887292 July 14, 1993 CLA-2-90:S:N:N1:104 887292 CATEGORY: Classification TARIFF NO.: 8536.90.0030; 8544.41.0000; 9029.10.4000; 9029.90.2000; 9801.00.1090 Mr. Keith de Mos Record Electronics Inc. #3 1715 27 Ave. N.E. Calgary, Alberta, Canada T2E 7E1 RE: The tariff classification of a taxi meter from Canada Dear Mr. de Mos: In your letter dated June 8, 1993, you requested a tariff classification ruling. Taxi Meter Model RECORD CG II consists of three components - a display unit, a mounting bracket and cable and a junction box. The display unit is 6"x3 1/4"x1 1/2" thick and weighs + 170 grams. It is a grey plastic case containing one circuit board. The mounting bracket and cable weighs + 160 grams. The grey plastic bracket is 6"x3 1/4" and the 5 foot cable comes complete with plug. The junction box is a grey plastic cover on black heat sink and contains one circuit board. It is 3 1/2"x2 1/2"x1 1/2" thick and weighs + 170 grams. Each complete meter is individually boxed and will be sold to various taxi companies or taxi meter shops. At times, the meter may be shipped with a transducer. The transducer is manufactured by Arthur Allen Mfg. Co., Inc. in Chicago, Illinois. The unit is composed of an aluminum housing and metal fittings. It is shipped in a separate 2 1/2"x2 1/2"x1 1/2" cardboard box. The meter does not require rate chips or mileage chips. It calculates and displays tax at the end of the fare and is compatible with electronic speedometers. The unit is capable of communicating with the dispatch computer and of accepting a printer at a later date. In your letter, you indicate that shipping methods will vary. The complete meter may be shipped with or without the transducer. At times, the display unit, mounting bracket and cable, the junction box or the transducer will be shipped separately. The applicable subheading for a complete Electronic Taxi Meter Model RECORD CG II and for a complete Electronic Taxi Meter Model RECORD CG II together with its Transducer will be 9029.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Revolution counters, production counters, taximeters, odometers, pedometers and the like: Taximeters. The rate of duty will be 15 percent ad valorem. The applicable subheading for the U.S. manufactured transducer when shipped separately will be 9029.90.2000, HTS, which provides for Parts and accessories: Of taximeters. The rate of duty will be 15 percent ad valorem. Goods classifiable under subheading 9029.10.4000, HTS, which have originated in the territory of Canada, will be entitled to a 7.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Articles provided for in chapter 90 which are products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad are entitled to a duty free rate of duty under subheading 9801.00.1090, HTS, upon compliance with all applicable regulations. The applicable subheading for the display unit when shipped separately will be 9029.90.2000, HTS, which provides for Parts and accessories: Of taximeters. The rate of duty will be 15 percent ad valorem. Goods classifiable under subheading 9029.90.2000, HTS, which have originated in the territory of Canada, will be entitled to a 7.5 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations. The applicable subheading for the cable and mounting bracket when shipped as a separate component will be 8544.41.0000, HTS, which provides for Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 8544.41.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations. The applicable subheading for the junction box when shipped as a separate component will be 8536.90.0030, HTS, which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: Other apparatus...Junction boxes. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 8536.90.0030, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations. 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