The tariff classification of combination laser level and tape measure from China
Issued November 22, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9031.49.9000
Headings: 9031
GRI rules applied: GRI 3(c)
Product description
Item number 40221, “InstaHang™ Laser Lever”, consists of a laser level and retractable tape measure. The laser level and the tape measure enclosed in an ABS plastic housing. The tape measure is composed of a combination of steel and iron. The laser head has vertical and horizontal level vials and an on/off power switch. The laser level is battery operated and recommended for use at home, office and workshop areas. . Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The laser level and tape measure are classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite good. Accordingly, the composite laser level and tape measure will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9031, HTSUS, since it occurs last in numerical order of the competing headings.
CBP rationale
The applicable subheading for the laser level and tape measure will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances, other, other.
Full text
N192139 November 22, 2011 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9031.49.9000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of combination laser level and tape measure from China Dear Ms. Pendris: In your letter dated October 31, 2011, you requested a tariff classification ruling. A sample of the laser level and tape measure was submitted with your letter and will be returned as requested. Item number 40221, “InstaHang™ Laser Lever”, consists of a laser level and retractable tape measure. The laser level and the tape measure enclosed in an ABS plastic housing. The tape measure is composed of a combination of steel and iron. The laser head has vertical and horizontal level vials and an on/off power switch. The laser level is battery operated and recommended for use at home, office and workshop areas. . Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The laser level and tape measure are classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite good. Accordingly, the composite laser level and tape measure will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9031, HTSUS, since it occurs last in numerical order of the competing headings. The applicable subheading for the laser level and tape measure will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances, other, other. The rate of duty will be 3.5 percent. 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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