The tariff classification of an egg “timer” from China

N180116 August 25, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of an egg “timer” from China Dear Mr. Morse: In your letter dated August 5, 2011, on behalf of Meijer Distribution, you requested a tariff classification ruling. A sample in its retail packaging was provided. You state: “The Eggtimer is a plastic egg shaped item that boils with the eggs and changes colors as time progresses. As the eggs boil the timer will change color from the outside edge and moves to the center.” The import does not react just to the elapsed time. Rather, as stated for an apparently identical item, at www.leevalley.com/us/garden/page.aspx?p=55015&cat=2,40733,44734: “It is made of a special heat-sensitive plastic that changes color as its temperature increases. The timer is calibrated to indicate soft, medium, hard and in-between stages.” The “in-between” stages are visually estimated. As with the eggs that it shares the pot with, it is the total amount of heat reaching the inner layers which, e.g., makes the eggs hard boiled and the import indicate “Hard”. The import is displaying an approximation of that quantity of heat, which depends primarily on elapsed time and ambient temperature, when viewed at any given moment. Unlike the instruments and apparatus for measuring or checking quantities of heat in HTSUS Heading 9027, it is an approximation specific to this purpose and is not intended to be correlated to a standard unit of measure such as BTUs. Placed in an open pot (so it can be seen through the water) with water that is maintained at a “light boil” (as indicated on its packaging), the hardness of the egg yolks will correlate approximately with the elapsed time. That is why phrases such as “three minute eggs” have meaning, although inexact. The import is placed in the pot solely to provide the user with information about the current doneness of the eggs. Harmonized System Explanatory Note I-A-22 to 9031 indicates that it includes certain devices placed in the kiln with pottery in determining whether the ceramic is sufficiently fired. One method uses a series of cones which will bend depending upon the amount of heat that has arrived at its core. The potter can watch them through a window. In this case, only one item, which can be seen through the water, is needed since it indicates the doneness to that point by the amount of its area that has changed color. In this case, the item is reusable after it is cooled. We note that the packaging is marked Made in USA. We assume any imports will be marked Made in China. The applicable subheading for the egg timer 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 HTS Chapter 90. The rate of duty will be 1.7% ad valorem. 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