Ultrasonic flowmeters classifiable as measuring instruments under heading 9026, not automatic controlling apparatus under heading 9032.

Ultrasonic flowmeters intended for liquid applications were held classifiable under CTI 90261010 in heading 9026 because their principal function was measuring liquid flow by ultrasonic transit-time technology. Data interfaces such as MODBUS, HART and Foundation Fieldbus were treated only as means of transmitting measurement data, not as control mechanisms. Heading 9032 was found inapplicable because automatic regulating or controlling apparatus must include measuring, comparing and actuating functions within the goods themselves. As the imported goods performed only measurement and did not autonomously regulate flow, they fell within heading 9026 and not heading 9032.

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Issues: Whether ultrasonic flowmeters intended for liquid applications were classifiable under CTI 90261010 as flow meters under heading 9026, or under heading 9032 as automatic regulating or controlling instruments and apparatus.

Analysis: The goods were found to be designed principally for measuring the rate of liquid flow by ultrasonic transit-time technology. Their communication interfaces such as MODBUS, HART and Foundation Fieldbus were held to be only means of transmitting measurement data to downstream systems, not devices that themselves compare values with a set point or actuate a corrective mechanism. Heading 9032, read with the relevant note and explanatory material, requires an automatic control arrangement consisting of a measuring device, a control device and an operating device. Since the imported goods perform only the measuring function and do not autonomously control or regulate flow, they do not answer the description of automatic regulating or controlling apparatus. Heading 9026 specifically covers instruments and apparatus for measuring or checking the flow of liquids, including ultrasonic flowmeters, and the goods fit that description.

Conclusion: The goods were correctly classifiable under CTI 90261010 as flow meters of heading 9026 and not under heading 9032.

Ratio Decidendi: Classification depends on the principal function of the imported goods, and mere transmission of measured data to external equipment does not convert a measuring instrument into an automatic controlling apparatus unless the goods themselves measure, compare, and actuate control.

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