Ultrasonic gas flow meters classified as flowmeters under heading 9026, not automatic control apparatus under heading 9032.

Ultrasonic flow meters for gas applications, operating on ultrasonic transit-time measurement, are classifiable as flowmeters under CTH 9026 80 90 because their essential function is to measure gas flow. Embedded communication protocols used only to transmit measured data do not convert the goods into automatic regulating or controlling apparatus, since heading 9032 requires a measuring device, a control device and an operating device such as a valve or pump actuation. Where goods are specifically covered by heading 9026, they remain classified there even if used in a larger system with a control function. The claimed classification was accepted.

---

---

Issues: Whether ultrasonic flow meters intended for gas applications, namely DigitalFlow GC868, DigitalFlow GF868, PanaFlow and TransPort PT878GC, are classifiable under CTH 9026 80 90 as flowmeters, or under CTH 9032 as automatic regulating or controlling apparatus or parts thereof.

Analysis: The goods operate on ultrasonic transit-time measurement and their essential function is to measure the flow rate of gas. The embedded communication protocols are used only to transmit measured data to external systems and do not, by themselves, confer the ability to compare measured values with a desired setpoint or to actuate any valve, pump or other operating device. The legal framework under Chapter 90 requires classification according to the terms of the headings and the relevant Chapter Notes. Automatic control apparatus under heading 9032 must consist of a measuring device, a control device and a starting, stopping or operating device, whereas heading 9026 specifically covers instruments and apparatus for measuring or checking the flow of liquids or gases, including flowmeters that operate by ultrasound. Where goods are specifically covered by heading 9026, they remain classifiable there even if they are used in a larger system that may ultimately serve a control function.

Conclusion: The goods are classifiable under CTH 9026 80 90 and not under CTH 9032. The classification claimed by the applicant is accepted.

---