CLA-2 CO:R:C:M 955077 DWS

Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017

RE: Revocation of NY 853463; Coating Thickness Meter; HQ 955053; 9031.40.00

Dear Mr. Cohn:

In a letter dated July 6, 1990 (NY 853463), you were advised, on behalf of Kao Infosystems Company, that a coating thickness meter (model no. ZL-200) would be classifiable under subheading 9031.40.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter . . . : [o]ther optical instruments and appliances." This is to notify you of a change in the classification of coating thickness meters as a result of HQ 955053, a copy of which is enclosed. Coating thickness meters are now classifiable under subheading 9027.50.40, HTSUS, which provides for: "[i]nstruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus) . . . : [o]ther instruments and apparatus using optical radiations (ultraviolet, visible, infrared): [e]lectrical." The general, column one rate of duty for goods classifiable under this provision is 4.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division