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N240871 N2 Ruling Active

The tariff classification of Moisture Sensor Module with a motor from an unknown country

Issued May 14, 2013 by U.S. Customs and Border Protection.

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N2 N240871 (May 14, 2013)

Tariff classification

HTS codes: 9027.80.4560

Headings: 9027

Product description

From your description, your import will calculate the moisture level of grain “by measuring the electrical capacitance between two stainless steel plates,” more specifically, by measuring “the dielectric properties of the grain at two different frequencies.” It relays that moisture measurement to an operator’s multi-function display unit. Its electric motor is used in the subordinate function of pushing a plunger to expel the grain from the module after each measurement. You propose classification under 9025.80.50, Harmonized Tariff Schedule of the United States (HTSUS). However, Harmonized System Explanatory Note 26 to 9027 states that it includes, “Analytical instruments –sometimes called ‘moisture meters for solids’ - based on the dielectric constant, electrical conductivity, absorption of electromagnetic energy or infrared radiation of substances.”

CBP rationale

The applicable subheading for the Moisture Sensor Module will be 9027.80.4560, HTSUS, which provides for “Other,” electrical, physical analysis instruments and appliances, which are not using optical radiations.

Full text

N240871 May 14, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9027.80.4560 Ms. Jill Sanchez Deere and Company Senior Tax Counsel One John Deere Place Moline, IL 61265 RE: The tariff classification of Moisture Sensor Module with a motor from an unknown country Dear Ms. Sanchez: In your letter dated April 27, 2013, you requested a tariff classification ruling. No samples were provided. From your description, your import will calculate the moisture level of grain “by measuring the electrical capacitance between two stainless steel plates,” more specifically, by measuring “the dielectric properties of the grain at two different frequencies.” It relays that moisture measurement to an operator’s multi-function display unit. Its electric motor is used in the subordinate function of pushing a plunger to expel the grain from the module after each measurement. You propose classification under 9025.80.50, Harmonized Tariff Schedule of the United States (HTSUS). However, Harmonized System Explanatory Note 26 to 9027 states that it includes, “Analytical instruments –sometimes called ‘moisture meters for solids’ - based on the dielectric constant, electrical conductivity, absorption of electromagnetic energy or infrared radiation of substances.” The applicable subheading for the Moisture Sensor Module will be 9027.80.4560, HTSUS, which provides for “Other,” electrical, physical analysis instruments and appliances, which are not using optical radiations. The general 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, Thomas J. Russo Director National Commodity Specialist Division

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