United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 880789 - NY 881003 > NY 880843

Previous Ruling Next Ruling
NY 880843

December 22, 1992

CLA-2-90:S:N:N1:104 880843


TARIFF NO.: 9029.20.4080; 8524.90.4080

Mrs. Kirsten Tonnesen
MacInnis Engineering Associates Ltd.
11-11151 Horseshoe Way
Richmond BC V7A 4S5

RE: The tariff classification of a 5th Wheel Testing System from Canada

Dear Mrs. Tonnesen:

In your letter dated November 9, 1992 you requested a tariff classification ruling.

The 5th Wheel Testing System will be used in motor vehicle accident reconstruction and collision testing. It eliminates the need to have a driver observing a speedometer during the test since it replicates the speedometer function.

The system consists of the following components:

1 - 5th Wheel and mounting hardware
1 - computer card (quadrature encoder card) 1 - trigger circuit
2 - tether cables
Computer Software

The 5th Wheel is mounted onto a motor vehicle to record the distance travelled, velocity and acceleration of the vehicle. The software runs the quadrature encoder card which the user installs in his own computer. It initializes the card and then reads (samples) the counters on board the card at specific time intervals. The program stores the data from up to two 5th Wheels simultaneously. From the counter values, the program computes the distance travelled, the velocity, and the acceleration of the vehicle to which the 5th Wheel is fastened. The software then writes the data to a file on the computer's hard disk. The program also provides for an independent trigger pulse to start the sampling process.

You indicate that two major components of the 5th Wheel are imported from the U.S. The optical encoder is made in Germany/USA. It contains glass and is mounted onto the 5th Wheel and generates pulses when the wheel rotates. The quadrature encoder card is made in the U.S. and modified in Canada by installing termination resistors and hardware jumpers on the board. The remainder of the system is manufactured and assembled in Canada.

The applicable subheading for the 5th Wheel Testing System except for the software will be 9029.20.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for other speedometers and tachometers. The duty rate will be free.

The software will be classificed under subheading 8524.90.4080, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena... Other: Other. The rate of duty will be 9.7 cents/m2 of recording surface.

Goods classifiable under subheading 8524.90.4080, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty of 5.8 cents/m2 of recording surface under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: