N300412 N3 Ruling Active

The tariff classification of a bubble level from China

Issued September 13, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9903.88.01, 9031.80.8085

Headings: 9031, 9903

Product description

The product at issue, identified as a 9" Magnetic V-Groove Torpedo Level, is an article that incorporates three bubble levels and a magnetic strip. The bubble levels are oriented to serve as horizontal, vertical, and 45 degree level indicators. The product is similar in form and function to the bubble levels described in New York Ruling Letter N226641, dated July 24, 2012.

CBP rationale

The applicable subheading for the 9" Magnetic V-Groove Torpedo Level will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.

Full text

N300412 September 13, 2018 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085, 9903.88.01 Christi Roos M-PACT Solutions, LLC 4294 Swinnea Road Memphis, TN 38118 RE: The tariff classification of a bubble level from China Dear Ms. Roos: In your letter dated August 30, 2018, you requested a tariff classification ruling. A sample of the article was submitted with the ruling request. The product at issue, identified as a 9" Magnetic V-Groove Torpedo Level, is an article that incorporates three bubble levels and a magnetic strip. The bubble levels are oriented to serve as horizontal, vertical, and 45 degree level indicators. The product is similar in form and function to the bubble levels described in New York Ruling Letter N226641, dated July 24, 2012. The applicable subheading for the 9" Magnetic V-Groove Torpedo Level will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other. The rate of duty will be 0.8% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823).  Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9031.80.8085, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9031.80.8085, HTSUS, listed above 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 the 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

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