CLA-2-85:RR:NC:1: 112 C86387
Mr. Scott Rodman
Coopers & Lybrand, L.L.P.
650 Third Avenue South
Minneapolis, MN 55402-4333
RE: The tariff classification of superconducting nuclear
magnetic resonance (NMR) magnet instruments from England
Dear Mr. Rodman:
In your letter dated April 1, 1998, on behalf of Varian
Associates, Inc., you requested a tariff classification ruling.
As indicated by the submitted descriptive literature, the
superconducting nuclear magnetic resonance (NMR) magnet
instrument is used in an NMR spectrometer. The spectrometer is
used to evaluate the structure of chemical molecules. The NMR
magnet instrument consists of a superconducting magnet, a
cryostat, room temperature shims, and gradient coils. When
electrically charged, the NMR magnet instrument provides the
necessary environment for analysis of the structure of chemical
modules through creation of a magnetic field.
The applicable subheading for the NMR magnet instrument will
be 8505.90.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for electromagnets. The rate of duty will
be 1.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist David
Curran at 212-466-5680.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division