CLA-2-84:S:N:N1:103 808759
Mr. Walter J. Dolan, Jr.
Balzers
8 Sagamore Park Road
Hudson, NH 03051
RE: The tariff classification of a high vacuum system from
Germany
Dear Mr. Dolan:
In your letter dated March 27, 1995 you requested a tariff
classification ruling.
The PLS 500 High Vacuum Laboratory System is a machine for
pilot production or research in a clean room environment. It can
be configured with various optional accessories for use in such
applications as physical vapor deposition, plasma etching, plasma
separation, heat treatment, cold plasma treatment, or general
vacuum treatment. The basic PLS 500 system consists of a chassis
incorporating a vacuum chamber, a high vacuum pumping station
with turbomolecular and rotary vane vacuum pumps, cooling water
distributor, and electrical connectors. The vacuum chamber is
575 millimeters high, 430 millimeters wide, and 500 millimeters
deep.
The applicable subheading for the PLS 500 High Vacuum
Laboratory System, in its basic configuration without any process
accessories, will be 8479.89.9599, Harmonized Tariff Schedule of
the United States (HTS), which provides for machines and
mechanical appliances having individual functions, not specified
or included elsewhere...: other machines and mechanical
appliances: other: other: other: other. The rate of duty will be
3.5 percent ad valorem.
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