CLA-2-90:S:N:N3:114 887144

Mr. Erik D. Weiss
Ms. Mary E. Wright
Grunfeld, Desiderio, Lebowitz, Silverman & Wright
One Boston Place, Suite 1650
Boston, Massachusetts 02108

RE: The tariff classification of Ellipsometers from France

Dear Mr. Weiss and Ms. Wright:

In your letter dated June 10, 1993, on behalf of Sopra Inc. of Acton, Massachusetts, you requested a tariff classification ruling. The Ellipsometer Model No. ES4G measures the polarization of light reflected from a surface over an entire spectral range from near ultraviolet to the infrared region of the electromagnetic spectrum. It consists of the source of light, a polarizing element to polarize the light source, an analyzing element which allows the strength of light in a particular polarization to be determined, a prism or prism/grating spectrometer, and a pin-diode array which converts the light into electrical signals if computer analysis is required. Software may be imported with the Ellipsometer.

The applicable subheading for the Ellipsometer Model No. ES4G will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), electrical, other. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the software will be 8524.90.40, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound of other similarly recorded phenomena, other, other. The rate of duty will be 9.7 cents per square meter of recording surface.

You also requested a ruling on Ellipsometer Model No. ES4G-OMA which you state is the subject of Protest for Further Review Number 2809-93-100628 filed by your office at the port of San Francisco. This office is precluded from issuing a classification ruling on the ES4G-OMA because it is the subject of a pending Protest for Further Review.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport