CLA-2-90:S:N:N3:114 888077

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109

RE: The tariff classification of Vacuum Scanning Tunneling Microscopes, Software and Table from Japan

Dear Mr. Lynch:

In your letter dated July 7, 1993, on behalf of Jeol USA, Inc., you requested a tariff classification ruling. The ultrahigh vacuum scanning tunneling microscope, designated model JSTM-4500VT, is used in surface observation in the field of materials science. The JSTM-4500VT operates by use of a piezoelectric positioning device that is capable of rastering a sharp metallic tip with subnanometer resolution across a specimen. The JSTM-4500VT tracks above the ridges and grooves of a specimen to resolve the surface structure of objects at the molecular and atomic level. The scanning tunneling microscope gets the topographical information from monitoring a tiny electrical tunnelling current. The importation will contain a metal computer table which is a stand-alone table. Also, the importation will include proprietary software consisting of two 3 1/2 inch floppy diskettes.

The applicable subheading for the JSTM-4500VT will be 9012.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for microscopes other than optical microscopes. The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for the metal table will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof, other metal furniture, other. The rate of duty is 4 percent ad valorem.

The applicable subheading for the software will be 8524.90.40, Harmonized Tariff Schedule (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