Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Micro-ohmmeters

Technical Reference System Number

235640

Description

These two models of micro-ohmmeters are operated by rechargeable 6V battery and are used to measure electrical resistance. They are portable and are enclosed in double-insulated waterproof cases. One model has six selectable resistance ranges and has a memory that stores up to 99 test results. The other has a selectable measurement mode for inductive, resistive or automatic tests. Its memory stores up to 1500 test results, which can be reviewed on the instrument display, on a personal computer or via direct printout.

Analysis and Justification

Both products are considered goods of heading 90.30 of the Harmonized System and are described in Explanatory Note (B) (III) to this heading; they are appropriately included under subheading 9030.39 as “other instruments and apparatus, for measuring or checking voltage, current, resistance or power: other, with a recording device”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the micro-ohmmeters are classified under classification number 9030.39.00.29 of the Customs Tariff.