NY 866757
SEP 25 1991
CLA-2-90:S:N:N1:114 866757
Mr. Hans J. Copek
Copek Industrial Products, Inc.
170 Linden Street
Wellesley, Massachusetts 02181
RE: The tariff classification of Refractometers and Polarimeters
from Germany
Dear Mr. Copek:
In your letter dated August 23, 1991, you requested a tariff
classification ruling on refractometers and polarimeters. Both
are used in the food and beverage industries to determine sugar
concentration.
Refractometers are used to determine the refractive index of
liquids or solids. Polarimeters are instruments for measuring
the angle through which the plane of polarization of a ray of
light is rotated through a substance. Saccharimeters are special
types of polarimeters which are used to determine the strength of
sugar solutions.
In your letter you indicate that the refractometers and
polarimeters use the visible part of the spectrum in performing
their measurements. The exception is the Polartronic-NIR, which
utilizes the near-infrared portion of the spectrum.
The polarimeters are the Polartronic-Universal,
Identification No. 04280, which contains an interference filter
for 880 nanometers (the near infra-red range); the Polartronic-E
Series, Identification No. 03206, with an interference filter for
589 nanometers, and Identification No. 03207 with an
interference filter for 546 nanometers; and the Polartronic-D,
Identification No. 09191. The refractometers are the DUR Digital
Universal Refractometer, Identification No. 04148; the DUR-S
Series, Identification Nos. 03430, 03600, and 04247; the ATR
Automatic Table Refractometer, Identification Nos. 03850 and
04010; and the Refractomat-P, Identification No. 08121. All of
these models of refractometers and polarimeters are optical-
electrical measuring devices in which the measurement is
converted into an electrical signal which varies according to the
factor being ascertained.
The applicable subheading for the refractometers and
polarimeters, which utilize a varying electrical phenomenon in
their operation, will be 9027.50.4015, Harmonized Tariff Schedule
of the United States (HTS), which provides for instruments and
apparatus for physical or chemical analysis, other instruments
and apparatus using optical radiations (ultraviolet, visible,
infrared), electrical, chemical analysis instruments and
apparatus. The rate of duty will be 4.9 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