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Classification of group of goods - measuring devices, namely flowmeters - t Even though it is possible that some of the flowmeters proposed to be imported by the applicant can be used in a system to control and regulate process parameters, these flowmeters, by themselves, are not automatic controlling and regulating apparatuses - The instruments/devices listed at the first paragraph of this ruling merit classification under Heading 90.26 and more specifically, under sub-heading 9026 10 10 of the first schedule to the Customs Tariff Act, 1975. - AAR