N246742 N2 Ruling Active

The tariff classification of a Compost Manager CMS2010 from UK

Issued November 15, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9027.10.2000

Headings: 9027

GRI rules applied: GRI 3(b)

Product description

Your letters states that the Compost Manager CMS2010 measures Moisture, Temperature, and Carbon Dioxide and Oxygen levels for locations chosen within compost heaps. The moisture and temperature are measured directly by sensors at the location of interest while the gases go via tubing to the main instrument/display for analysis. The Carbon Dioxide levels are measured via an infrared dual wavelength detector. The Oxygen levels are measured via a galvanic fuel cell. Both are “electrical” per Chapter 90, Harmonized Tariff Schedule of the United States (HTSUS), Additional U.S. Note 2, and both are stated to be accurate to plus or minus .5 percent. We consider the functions of measurement of moisture and of Carbon Dioxide and Oxygen levels, described in heading 9027, HTSUS, to supply the import’s essential character, in accordance with HTSUS General Rule of Interpretation 3(b). Within heading 9027, HTSUS, we consider subheading 9027.10.20, which provides for electrical gas and smoke analysis, to provide the import’s essential character.

CBP rationale

The applicable subheading for the Compost Manager CMS2010 will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “electrical" gas or smoke analysis apparatus.

Full text

N246742 November 15, 2013 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Mr. Nicholas Guest CompostManager Coppards Lane, Northiam East Sussex, TN31 6QP, UK RE: The tariff classification of a Compost Manager CMS2010 from UK Dear Mr. Guest: In your letter dated September 23, 2013, you requested a tariff classification ruling. No samples were provided. Your letters states that the Compost Manager CMS2010 measures Moisture, Temperature, and Carbon Dioxide and Oxygen levels for locations chosen within compost heaps. The moisture and temperature are measured directly by sensors at the location of interest while the gases go via tubing to the main instrument/display for analysis. The Carbon Dioxide levels are measured via an infrared dual wavelength detector. The Oxygen levels are measured via a galvanic fuel cell. Both are “electrical” per Chapter 90, Harmonized Tariff Schedule of the United States (HTSUS), Additional U.S. Note 2, and both are stated to be accurate to plus or minus .5 percent. We consider the functions of measurement of moisture and of Carbon Dioxide and Oxygen levels, described in heading 9027, HTSUS, to supply the import’s essential character, in accordance with HTSUS General Rule of Interpretation 3(b). Within heading 9027, HTSUS, we consider subheading 9027.10.20, which provides for electrical gas and smoke analysis, to provide the import’s essential character. The applicable subheading for the Compost Manager CMS2010 will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “electrical" gas or smoke analysis apparatus. The rate of duty will be 1.7 percent 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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