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NY M83375

May 12, 2006

CLA-2-90:RR:NC:N1:105 M83375


TARIFF NO.: 9015.80.8080

Ms. Suzanne Liberti
Follick & Bessich
33 Walt Whitman Road, Suite 310
Huntington Station, NY 11746

RE: The tariff classification of a Cut and Fill Rod from India

Dear Ms. Liberti:

In your letter dated May 4, 2006, on behalf of The Stanley Works, you requested a tariff classification ruling. A sample was submitted.

The sample, item 06-TLM, is imprinted, “CST/berger” and “www.cstsurvey.com”.

You state, “The rod is made from two heavy-duty rectangularly shaped, anodized aluminum telescoping sections that are 2.4 meters in total length when fully extended. (The top section measures approximately 1¼” by ¾” and the bottom section measures approximately 1” by ½“). The two sections are graduated with metric measurements, and include a quick clamp locking mechanism, as well as a spring loaded bottom shoe to facilitate extension. The graduations allow the operator of the earth grading equipment to see the quantity of dirt actually needed to bring the ground to a level grade. The rod is color coded: red for cut, silver for fill, with zero point in the middle.”

Although you state that it is identified as a “cut and fill laser rod,” the item does not contain a laser (nor will it be imported or shipped with one) or any optical elements so it is not an optical instrument or appliance per Additional US Note 3 to HTSUS Chapter 90. As you indicate, the use of a laser in conjunction with the rod is just one option.

Similar poles are included in Harmonized System Explanatory Note I-4 to HS 9015.

We agree that the applicable subheading for the Cut and Fill Rod will be 9015.80.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, “other,” “non-optical” surveying instruments and appliances. 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 http://www.usitc.gov/tata/hts/.

Per your request, the sample is being returned to you, in a separate mailing. 

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.


Robert B. Swierupski

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