The tariff classification of an ALCOLOCK V3 alcohol interlock from Canada

N073638 September 21, 2009 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Tiana Jupp Near North Customs Brokers 20 Elliott Avenue Barrie, Ontario L4N 4V7Canada RE: The tariff classification of an ALCOLOCK V3 alcohol interlock from Canada Dear Ms. Jupp: In your letter received on August 27, 2009, you requested a tariff classification ruling on behalf of Alcohol Countermeasure System Corp. In your submission you state that the ALCOLOCK V3 alcohol interlock is used to measure the breath alcohol concentration (BrAC) of a vehicle operator and prevents the vehicle from starting if the operator’s BrAC is over a preset limit. The device consists of a handset and a relay module, and the two are attached to one another by a connecting cable. The relay module enables or disables the ignition of the vehicle it is installed in, and stores the handset settings. The ALCOLOCK V3 is electrically powered by means of a 12 or 24 volt DC connection.The ALCOLOCK V3 is marketed for use in vehicles, ships, and heavy machinery. The operator of the vehicle must blow into the mouthpiece located at the top of the handset. The handset analyzes the breath sample (by means of an electrochemical sensor) and matches the result against preset parameters. After the analysis, instructions to the driver are displayed on a small LCD display on the face of the handset. If the BrAC reading is zero, “start the motor” is displayed on the handset’s LCD. If the handset detects alcohol below the preset limit, the word “caution” is displayed on the screen. The operator is still able to start the vehicle after acknowledging this warning. If the BrAC reading is above the preset limit, the vehicle’s ignition will be disabled. While the LCD display does not display the actual BrAC reading, it tells the user if no alcohol was detected, cautions them that some alcohol was detected but it is below the preset limit, or indicates that alcohol in excess of the preset limit has been detected. When an operator fails (i.e. has a BrAC level above the preset limit), the handset signals the relay device, which in turn disables the vehicles ignition. The relay device also keeps a log of the handset’s test history. The memory is a 100,000 events log. The alcohol analysis uses an electrochemical (fuel cell) method and is accurate to plus or minus .02 at .20 milligrams per liter. The accuracy of the measurement is maintained as explained in the User Guide on www.acs-corp.com/site/acs_corp/assets/pdf/V3-Manual.pdf: “The Periodic calibration is required to maintain optimum breath test accuracy. The interlock handset displays a message 14 days before calibration is due. Calibration is performed with either a breath alcohol simulator or a gas alcohol reference.” The interlock, per se, is a relatively minor element of the import compared to the analysis, events memory and calibration notification elements.  We agree that the applicable subheading for the ALCOLOCK V3 alcohol interlock will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for "electrical" gas or smoke analysis apparatus. The duty rate will be 1.7%. 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