CLA-2-90:S:N:N3:114 884914
Mr. Erik D. Weiss
Ms. Mary E. Wright
Grunfeld, Desiderio, Lebowitz, Silverman & Wright
One Boston Place, Suite 1650
Boston, Massachusetts 02108
RE: The tariff classification of ellipsometers and software from
France.
Dear Mr. Weiss and Ms. Wright:
In your letter dated April 1, 1993 on behalf of Sopra, Inc. of
Acton, Massachusetts, you requested a tariff classification ruling.
The ellipsometers are models EL4G, ES4, EL4, and ES4-OMA.
Ellipsometers are instruments which measure the polarization of
light reflected from a surface over an entire spectral range from
near ultraviolet to the infrared region of the spectrum. The
ellipsometers consist of a light source, a polarizing element to
polarize the light, an analyzing element, a monochromator, a
photoelectric detector and an interface that allows for computer
operation. Software may be imported with the ellipsometers.
The applicable subheading for the ellipsometers will be
9027.50.4060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other instruments and apparatus using
optical radiations (ultraviolet, visible, infrared), electrical,
other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the software will be 8524.90.40,
Harmonized Tariff Schedule of the United States (HTS), which
provides for
records, tapes and other recorded media for sound or other
similarly recorded phenomena, other, other. The rate of duty will
be 9.7 cents per square meter of recording surface.
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