The tariff classification of octane/cetane testing equipment

N032357 July 23, 2008 CLA-2-90:OT:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Ms. Becky Mayoros Dresser Inc. 15455 Dallas Parkway Suite 1100 Addison, TX 75001 RE: The tariff classification of octane/cetane testing equipment Dear Ms. Mayoros: In your letter dated June 30, 2008, you requested a tariff classification ruling. No sample was provided. Regarding the full octane/cetane testing equipment, CFR F 1, 2, 4 and 5, they are very large devices that cause the combustion of the fuel being tested under controlled circumstances, and measure the results to determine its rating. Harmonized System Explanatory Note I-A-3 to its 90.31 indicates that it includes: Laboratory appliances of a kind used for testing fuels and in particular for measuring the octane index of petroleum or the cetane index of diesel engine oils. This apparatus usually consists of an internal combustion engine, a dynamo, an ignition generator, heating resistors, measuring instruments (thermometers, pressure gauges, voltmeters, ammeters, etc.). We agree that the applicable subheading for the F 1,2,4 and 5 will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90. The rate of duty will be 1.7 percent ad valorem. Regarding the three parts, when separately imported, we are returning your request for a ruling, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. We agree that the special type of internal combustion engine used, if imported as a unit, would be classified in HTSUS 9031. The HS ENs to both its 84.07 and 84.08 excludes variable compression motors designed specially for determination of the octane and cetane value of motor fuels (Chapter 90). However, your classification analysis did not consider the possibility that, whether or not made specifically for the devices described above, they might be excluded from HTSUS Chapter 90 by its Note 2-a (which applies, e.g., to HTSUS 8483) or by HTSUS Additional U.S. Rule Interpretation 1-c nor did it provide the information from which that could be determined. Please submit the information described below for each: Descriptive literature or a detailed explanation on the use of each. Descriptive literature or a detailed explanation on how each operates/functions. If it is a part of a sub-assembly, what is the sub-assembly’s function/method of operation, and how does the item in question assist in that? If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division