The tariff classification of an Alcohoot from China

N247439 November 25, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY:  Classification TARIFF NO.: 9027.10.2000 Mr. James King Affiliated USA Incorporated 193 West Service Road, P.O. Box 2421 Champlain, NY 12919         RE:      The tariff classification of an Alcohoot from China   Dear Mr. King: In your letter dated October 28, 2013, on behalf of your client Alcohoot LLC, you requested a tariff classification ruling.  A sample was provided and is being returned.  The sample is about 2 by 3 by 1 inch. It is labeled Alcohoot.  It includes the opening that the user breathes into.  It does not display any results.  The results will be displayed on a cell phone that has the appropriate application software and wireless link to it. You state, “The mobile device and the application will not do any analysis on the results received from the alcohol device, since the alcohol device does all the analysis itself, and sends the final result to the mobile device application for display”. It is an incomplete apparatus, having the essential character of the complete apparatus, under  General Rule of Interpretation  2-a of the Harmonized Tariff Schedule of the United States (HTSUS). New York Ruling Letter N078840, dated October 28, 2009, et al, have classified in 9027.10.2000, HTSUS, devices to measure the alcohol content of the user’s breath which included their own display. We agree that the applicable subheading for the Alcohoot will be 9027.10.2000, 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