CLA-2-90:S:N:N3:114 887144
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 from France
Dear Mr. Weiss and Ms. Wright:
In your letter dated June 10, 1993, on behalf of Sopra Inc. of
Acton, Massachusetts, you requested a tariff classification ruling.
The Ellipsometer Model No. ES4G measures the polarization of
light reflected from a surface over an entire spectral range from
near ultraviolet to the infrared region of the electromagnetic
spectrum. It consists of the source of light, a polarizing element
to polarize the light source, an analyzing element which allows the
strength of light in a particular polarization to be determined, a
prism or prism/grating spectrometer, and a pin-diode array which
converts the light into electrical signals if computer analysis is
required. Software may be imported with the Ellipsometer.
The applicable subheading for the Ellipsometer Model No. ES4G
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 of
other similarly recorded phenomena, other, other. The rate of duty
will be 9.7 cents per square meter of recording surface.
You also requested a ruling on Ellipsometer Model No. ES4G-OMA
which you state is the subject of Protest for Further Review Number
2809-93-100628 filed by your office at the port of San Francisco.
This office is precluded from issuing a classification ruling on
the ES4G-OMA because it is the subject of a pending Protest for
Further Review.
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