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HQ 965244




February 4, 2002

CLA-2 RR:CR:GC 965244 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9106.90.55

Arthur K. Purcell
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176

RE: Hour Meters; NY H81276 revoked

Dear Mr. Purcell:

This is in reply to your letter of August 2, 2001, in which you request reconsideration of NY H81276 dated June 14, 2001, issued to a customs broker on behalf of SenDEC Corporation, by the Director, Customs National Commodity Specialist Division, New York, regarding the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain hour meters. We have reviewed the classification set forth in NY H81276 and have determined that it is incorrect. This ruling sets forth the correct classification.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY H81276, as described below, was published in the Customs Bulletin on January 2, 2002. No comments were received in response to the notice.

FACTS:

In your letter of August 2, 2001, you describe the hour meters as follows:

. . . two (2) styles (rectangular and round) of panel mounted hour meters. These articles are battery-powered, solid-state opto-electronic display (LCD) devices designed to measure and display intervals of time, specifically the running time of a small engine . . . The only difference between the two article styles is the shape of the case; all other components and functions are identical. . . .
They have “clock movements” as defined in the tariff. Clock movements are broadly defined in Additional U.S. Note 1(d) to Chapter 91 as “devices regulated by a balance wheel and hairspring, quartz crystal or any other system capable of determining intervals of time” (emphasis supplied). The subject hour meters determine intervals of time through the following system. An internal 3V lithium battery powers a custom control circuit and an opto-electronic display. The custom control circuit looks for an external input signal as a trigger to initiate monitoring functions of the engine. Measurement of engine running time is the base function of the article (although other monitoring functions are possible after programming). The signals generated from the engine can be spark plug noise (inductive pick up), DC input signal, or AC input signal, depending upon the model. These input signals are received from the engine and in no way power the hour meters; rather, the units are battery powered. An internal microprocessor records time when prompted by the input signal. . . .
. . . at the time of importation, the Inductive Input hour meters are generally programmed as hour meters. This is their condition as imported . . . such articles could be programmed as hour meters with tachometer functions after importation, but prior to shipment to customers . . . at the time of importation the circuit boards that will be used for hour meters and tachometers are identical, and . . . each unit is programmed after importation.

In NY H81276, Customs classified the hour meters in subheading 9106.10.00, HTSUS, as: “Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor . . . : Time registers; time-recorders.”

ISSUE:

What is the classification under the HTSUS of the subject hour meters?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders):

9106.10.00 Time registers; time-recorders

9106.90 Other:

Other:

Apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered:

9106.90.55 With opto-electronic display only

9029 Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof:

9029.10 Revolution counters, production counters, taximeters, odometers, pedometers and the like:

9029.10.80 Other

9029.20 Speedometers and tachometers; stroboscopes:

9029.20.40 Other speedometers and tachometers

EN 90.29 provides in pertinent part as follows:

This heading includes: (A) Counters indicating a total number of units of any kind (revolutions, items, length, etc.) . . . . . .
(A) COUNTING DEVICES
(1) Revolution counters. These instruments count the number of revolutions of a mechanical part (e.g., machine shaft). . . .
(3) Counters for indicating the working hours of machines, motors, etc., (time or hour meters). In practice, these are revolution counters calibrated in working hours. [All emphasis in original.]

EN 91.06 provides in pertinent part as follows:

Provided they are operated by a movement of the watch or clock type (including secondary or synchronous motor clock movements) or by a synchronous motor with or without reduction gear, this heading covers: . . . (ii) Apparatus, not elsewhere specified, for measuring, recording or otherwise indicating intervals of time. . . .
The heading includes:
(1) Time-registers for recording the arrival and departure of employees in factories, workshops, etc . . . (2) Time-recorders similar to the time-registers described in (1) above but marking also the month, the year, a serial number or other indications; some of these instruments are also equipped with a device for totalling up working hours (e.g., per day or per week) . . . [All emphasis in original.]

Our review of this matter indicates that the hour meters are goods described in the text of heading 9106, HTSUS, i.e., they are apparatus for measuring intervals of time, with clock or watch movements. However, the hour meters are neither time registers nor time-recorders. See the descriptions of time registers and time-recorders in EN 91.06, excerpted above. Accordingly, they are not properly classified in subheading 9106.10.00, HTSUS. We find that the hour meters are described in subheading 9106.90.55, HTSUS, as: “. . . apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement . . . : . . . Other: . . . Other: Apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered: With opto-electronic display only.”

Consideration has been given to classification of the hour meters in heading 9029, HTSUS. See EN 90.29, excerpted above, which provides that counting devices within heading 9029, HTSUS, include: “Counters for indicating the working hours of machines, motors, etc. (time or hour meters).” However, the next sentence of EN 90.29 provides: “In practice, these are revolution counters calibrated in working hours.” The subject hour meters are not revolution counters. Moreover, the subject hour meters are not any of the specific items stated in heading 9029, i.e., they are not revolution counters, production counters, taximeters, odometers, pedometers, speedometers, or tachometers. Accordingly, we find that the subject hour meters are not described in heading 9029, HTSUS.

Classification of the hour meters in subheading 9106.90.55, HTSUS, is consistent with the following rulings. In HQ 955626 dated February 7, 1995, we stated that the “trip elapsed time” component of an automobile trip computer was classified in heading 9106, HTSUS. HQ 955626 was affirmed in HQ 958997 dated October 21, 1996. In NY 854538 dated July 30, 1990, we classified a solid-state electronic engine hour meter (a “running time meter”) in subheading 9106.90.80, HTSUS.

HOLDING:

The hour meters are classified in subheading 9106.90.55, HTSUS, as: “ . . . apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement . . . : . . . Other: . . . Other: Apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered: With opto-electronic display only.”

EFFECT ON OTHER RULINGS:

NY H81276 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division

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