The tariff classification of a simulator frame from Canada

N286755 June 14, 2017 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Clifton Williamson UPS Trade Management Services 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of a simulator frame from Canada Dear Mr. Williamson: In your letter dated May 19, 2017, on behalf of RiverStar, Inc., you requested a tariff classification ruling. The product at issue is identified as a simulator frame (alternatively described as a motion platform). The simulator frame, composed of a steel base combined with molded plastic components and other elements, measures 80" long by 29" wide by 53" high. The product is said to serve as a frame for a variety of heavy construction equipment training simulators (such as excavators, backhoes, loaders, bulldozers, etc.). The simulator frame features inbuilt electronics and a series of vertically installed actuators that can deliver three axes of motion to the frame when it is combined with the other components of the complete simulator (computer, video screens, controls, etc., which are not imported with the frame). When the complete simulator is in use, the electronics in the frame interface with the simulator’s computer to control the motion of the actuators in response to the actions taken by the user during a given training scenario. While not a complete simulator in and of itself, the simulator frame is an integral component of a type of training simulator that is similar in form and function to the military tank simulators described in Harmonized System Explanatory Note 11 to Heading 9023. The simulator frame serves as a platform that is intended to be combined with a viewing system, controls, and the like to form a complete construction equipment simulator. When using the complete product, a trainee can be familiarized with the operation of a real backhoe, bulldozer, etc., and experience the motion and vibration that an operator would encounter in a real-world environment. Based on the information provided, the simulator frame is specially designed to serve as a part of a complete simulator that would be classified in heading 9023. Additionally, as the product is not excluded from classification in that heading by Notes 1 or 2(a) to Chapter 90, or by Additional U.S. Rule of Interpretation 1(c), the simulator frame would be appropriately classified in heading 9023 as a part of an instrument or apparatus designed for demonstrational purposes, unsuitable for other uses. The applicable subheading for the simulator frame will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division