CLA-2 CO:R:C:M 089002 AJS

District Director
U.S. Customs Service
Port of San Francisco
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126

RE: Protest No. 2809-0-000873; laser scanning microscope; Subheading 9012.10.00; Subheading 9013.80.60; HQ 088231.

Dear District Director:

Protest for further review number 2809-0-000873 dated 5/23/90, was filed against the classification of the Model 1LM11 laser microscope system within subheading 9013.80.60, Harmonized Tariff Schedule of the United States (HTSUSA).

FACTS:

The article under protest is a black and white laser microscope system, also referred to as a confocal laser scanning microscope.

ISSUE:

Whether the subject microscope is properly classifiable within subheading 9012.10.00, HTSUSA, which provides for "[m]icroscopes other than optical microscopes . . ."; or classifiable within subheading 9013.80.60, HTSUSA, which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter.

LAW AND ANALYSIS:

In HQ 088231 (3/8/91), Customs dealt with the classification of a scanning laser microscope. Customs ruled that this type of

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microscope was classified within subheading 9012.10.00, HTSUSA, as a microscope, other than an optical microscope. This conclusion was based on the determination that the scanning laser microscope used a method of forming an image which was similar to the method used by the electron scanning microscopes provided for within the Explanatory Notes to heading 9012, HTSUSA. The subject microscope under protest is a confocal laser scanning microscope. Based upon the above discussed ruling, the subject microscope is also classifiable within subheading 9012.10.00, HTSUSA.

HOLDING:

The subject laser microscope is properly classifiable within subheading 9012.10.00, HTSUSA, which provides for microscopes, other than optical microscopes. You should grant the protest in full. A copy of this decision should be attached to the Customs Form 19 Notice of Action and forwarded to the protestant.


Sincerely,


John Durant, Director
Commercial Rulings Division