K85054 K8 Ruling Active

The tariff classification of laser levels from Canada

Issued May 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9031.49.9000

Headings: 9031

Product description

The laser level is used to generate a visible straight line on a surface. The laser can produce a line in the vertical or horizontal direction. The laser beam is a visible beam at the 630 to 660 nanometer wavelength range. The instrument requires two AAA type batteries. In your letter, you ask whether the laser level is classifiable under subheading 9031.80.8085, HTS, which provides for other measuring or checking instruments, appliances and machines, other, or under subheading 9031.49.9000, HTS, which provides for other measuring or checking instruments, appliances and machines, other optical instruments. Optical appliances and instruments are defined in Additional U.S. Note 3 to chapter 90 as appliances and instruments which incorporate one or more optical elements, but do not include any appliances and instruments in which the optical element or elements are solely for viewing a scale or for some other subsidiary purpose. The laser level meets the definition of an optical instrument as stated in Additional U.S. Note 3 to chapter 90 and is classifiable as an optical measuring or checking instrument.

CBP rationale

The applicable subheading for the laser level will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances, other, other.

Full text

NY K85054 May 14, 2004 CLA-2-90:RR:NC:MM:114 K85054 CATEGORY: Classification TARIFF NO.: 9031.49.9000 Ms. Tracy Pang Test Rite Products Corp. 1900 S. Burgundy Place Ontario, CA 91761 RE: The tariff classification of laser levels from Canada Dear Ms. Pang: In your letter dated March 29, 2004 you requested a tariff classification ruling. The laser level is used to generate a visible straight line on a surface. The laser can produce a line in the vertical or horizontal direction. The laser beam is a visible beam at the 630 to 660 nanometer wavelength range. The instrument requires two AAA type batteries. In your letter, you ask whether the laser level is classifiable under subheading 9031.80.8085, HTS, which provides for other measuring or checking instruments, appliances and machines, other, or under subheading 9031.49.9000, HTS, which provides for other measuring or checking instruments, appliances and machines, other optical instruments. Optical appliances and instruments are defined in Additional U.S. Note 3 to chapter 90 as appliances and instruments which incorporate one or more optical elements, but do not include any appliances and instruments in which the optical element or elements are solely for viewing a scale or for some other subsidiary purpose. The laser level meets the definition of an optical instrument as stated in Additional U.S. Note 3 to chapter 90 and is classifiable as an optical measuring or checking instrument. The applicable subheading for the laser level will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances, other, other. The rate of duty will be 3.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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