CLA-2 CO:R:C:M 088121 AJS
Mr. Robert D. West
Southern Precision Instrument Company
3419 East Commerce Street
San Antonio, Texas 78220
RE: Reconsideration NY 838760; Stereo microscopes; compound
optical microscopes; HQ 085754; Subheading 9011.20.40;
Subheading 9011.20.80.
Dear Mr. West;
We have been asked to reconsider ruling letter NY 838760
(04/06/89), issued to your office regarding the tariff class-
ification of your models 1869 and 1864 microscopes.
FACTS:
The articles at issue are the models 1869 and 1864 compound
optical microscopes. They both possess a vertical viewing tube.
The vertical tube facilitates the mounting of a camera for
photography. Various types of cameras can be mounted to the
microscopes. These cameras are not supplied by your company.
The viewing tube also allows for simultaneous teacher/student
viewing.
ISSUE:
Whether the subject compound optical microscopes are
properly classifiable within subheading 9011.20.40, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for "[o]ther microscopes, for photomicrography,
cinemicrography or microprojection: provided with a means for
photographing the image."; or classifiable within subheading
9011.20.80, HTSUSA, which provides for "[o]ther microscopes, for
photomicrography . . . other."
-2-
LAW AND ANALYSIS:
In ruling letter HQ 085754 (12/26/89), Customs dealt with
the classification of a compound optical microscope capable of
photomicrography, but which was imported without the device for
photographing an image. We ruled that this type of device is not
properly classifiable within subheading 9011.20.40, HTSUSA, as a
photomicrographic compound optical microscope, provided with a
means for photographing the image. This decision was based on
the fact that an article cannot be considered to be "provided
with a means for photographing the image" if it in fact lacks
the means for photographing the image.
The models 1869 and 1864 are compound optical microscopes
which are capable of photomicrography, but imported without the
device for photographing the image. Based on HQ 085754, these
models are not properly classifiable within subheading
9011.20.40, HTSUSA. As imported, they both lack the means for
photographing the image. Accordingly, these microscopes are
properly classifiable within subheading 9011.20.80, HTSUSA.
HOLDING:
The models 1869 and 1864 compound optical microscopes are
properly classifiable within subheading 9011.20.80, HTSUSA, which
provides for "[o]ther microscopes, for photomicrography . . .
other.", dutiable at the rate of 9 percent ad valorem.
NY 838760 is hereby modified in accordance with Customs
Regulation 177.9(d), 19 C.F.R. 177.9(d) (1990).
This office recognizes that pending transactions may be
adversely affected by this modification. Should this situation
arise, you may notify this office and apply for temporary relief
from the binding effects of this ruling. Such a request would be
pursuant to Customs Regulation 177.9(d), 19 C.F.R. 177.9(d)(3).
Sincerely,
John Durant, Director
Commercial Rulings Division