The tariff classification of density meters from Japan

NY R00512 July 29, 2004 CLA-2-90:RR:NC:N1:105 R00512 CATEGORY: Classification TARIFF NO.: 9027.80.4560 Mr. Kerry J. Kiggins Mettler Toledo, Inc. 60 Collegeview Road Westerville, OH 43081 RE: The tariff classification of density meters from Japan Dear Mr. Kiggins: In your letter dated July 2, 2004, you requested a tariff classification ruling. No samples were submitted. You describe the Densito30PX, and the DE 40, 51, and 45: “The principle behind the density meters is similar to a tuning fork. There is a vibrating glass ‘U-tube’. The U-tube’s frequency is measured and output as a density on the display. The more dense the liquid in the u-tube, the slower it vibrates, and the meter interprets this as a more dense solution." You provided more detailed information concerning the Densito, including: “Density: Absolute and relative ______________________________ The density of the sample can be displayed in g/cm³, lb/gal (US) and lb/gal (IP). The specific gravity is calculated using the density of water of water at the measurement temperature or at any other temperature (e.g. 20°C or 4°C).” The first is a handheld device and the other three are bench top models. Although, from the information submitted, they perform tests, e.g., Brix and Baume testing, which are specifically cited in Harmonized System Explanatory Note A to 90.25, but these are clearly not floating instruments similar to a hydrometer. Exclusion a to that Note states it does not include Instruments which determine specific gravity by other methods. That exclusion cites only 70.17 and 90.16 as possible alternatives, but neither of those headings appears to be appropriate for your items. Headquarters Ruling Letter 955916 classified in HTS 9027.80 a densitometer which worked “by utilizing changes in the sensor’s resonant frequencies…” We agree that the applicable subheading for your four items will be 9027.80.4560, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” physical analysis instruments and apparatus, which are “electrical,” but do not use optical radiations. The rate of duty will be free. 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, Robert B. Swierupski Director, National Commodity Specialist Division