N251987 N2 Ruling Active

The tariff classification of a handheld breathalyzer testing device from Norway

Issued April 9, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9027.10.2000

Headings: 9027

Product description

The merchandise under consideration is a battery operated handheld breathalyzer testing device. The device is identified as the “ALCOMATE AL-6000”. This device measurers the alcohol content of the donor’s exhaling breath and performs computations from the information received by the internal alcohol sensor and compares this information to an internal memory database. Once computed, the donor’s blood alcohol content is then displayed upon the built in LED digit display on the side of the device.

CBP rationale

The applicable subheading for the handheld breathalyzer testing device will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus.

Full text

N251987 April 9, 2014 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Mr. Thomas Gabriel Thomas Gabriel, CHB 5022 Holly Avenue Pasadena, TX 77503 RE: The tariff classification of a handheld breathalyzer testing device from Norway Dear Mr. Gabriel: In your letter dated March 31, 2014, on behalf of your client Marine Trans USA LLC, you requested a tariff classification ruling. The merchandise under consideration is a battery operated handheld breathalyzer testing device. The device is identified as the “ALCOMATE AL-6000”. This device measurers the alcohol content of the donor’s exhaling breath and performs computations from the information received by the internal alcohol sensor and compares this information to an internal memory database. Once computed, the donor’s blood alcohol content is then displayed upon the built in LED digit display on the side of the device. The applicable subheading for the handheld breathalyzer testing device will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus. The duty rate will be 1.7%. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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