The tariff classification of a Foam Qualification System from Germany.

N046898 December 30, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9027.80.45 Ms. Judy Morrel CSI International Chicago Inc. 351 W. Touhy Avenue Des Plaines, IL 60018 RE: The tariff classification of a Foam Qualification System from Germany. Dear Ms. Morrel: In your letters dated November 8 and December 3, 2008, for MESSTECHNIK GMBH, you requested a tariff classification ruling. No sample was provided, although you have attached a four page, illustrated, “Product Information” brochure concerning the Foam Qualification System FOAMAT. The FOAMAT brochure is subtitled as “Measuring Physical Parameters During Foam Formation.” It is used in the quality control of polyurethane (PU) foams by measuring and recording various physical parameters as samples of the PU expand. The measurements include a calculation for viscosity, rate of rise height (related to expansion), and a determination of the sample’s dielectric polarization (indicating the formation of intermediates.) It appears to be “electrical” per HTSUS Chapter 90, Additional U.S. Note 2. The applicable subheading for the FOAMAT will be 9027.80.45, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, “other,” electrical, Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like. The rate of duty will be Free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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