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N078840 N0 Ruling Active

The tariff classification of a digital alcohol tester from China

Issued October 28, 2009 by U.S. Customs and Border Protection.

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N0 N078840 (October 28, 2009)

Tariff classification

HTS codes: 9027.10.2000

Headings: 9027

Product description

Your submission describes the IS-KAT05 digital alcohol tester. The device is made of ABS plastic and measures 95mm x 36mm x 19mm. The device is powered by two AAA batteries and is attached to a keychain. There is a grilled mouthpiece at the top of the device, and an LCD digital display on the front side.

CBP rationale

The applicable subheading for the IS-KAT05 digital alcohol tester will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus.

Full text

N078840 October 28, 2009 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Jakarin Sirikulthorn Create Master 1178/119 Paholyothin 32 Road Jatujak Bangkok 10900 Thailand RE: The tariff classification of a digital alcohol tester from China Dear Mr. Sirikulthorn: In your letter dated October 2, 2009, you requested a tariff classification ruling. No sample was provided. Your submission describes the IS-KAT05 digital alcohol tester. The device is made of ABS plastic and measures 95mm x 36mm x 19mm. The device is powered by two AAA batteries and is attached to a keychain. There is a grilled mouthpiece at the top of the device, and an LCD digital display on the front side. You state that the digital alcohol tester can give a quick and accurate reading of your blood alcohol content (BAC), and is capable of detecting a range from 0.00% to 0.19% BAC. While you don’t specify how one tests their BAC with the digital alcohol tester, we presume it is done by breathing into the device’s grilled mouthpiece (similar to the method used with the IS-KAT02 alcohol tester covered by your ruling request N078839, also dated October 2, 2009). The tester shows the user’s blood alcohol content on the digital LCD display on the face of the device. The applicable subheading for the IS-KAT05 digital alcohol tester will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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

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