CLA-2-90:S:N:N1:104 890401
Mr. Alan Boudreau
Assistant Professor of Geology
Duke University, Department of Geology
Box 90227
Durham, North Carolina 27708-0227
RE: The tariff classification of a used electron microprobe from
France.
Dear Mr. Boudreau:
In your letter dated September 10, 1993 you requested a tariff
classification ruling.
The literature indicates that the electron microprobe incorporates a
wide range of modules from which can be produced complete instruments varying
from a basic SEM to a fully automated four spectrometer x-ray analysis
instrument. The microprobe features a three lens electron column, a coaxial
optical microscope, wavelength x-ray dispersive spectrometers, a vacuum
system and an electronics cabinet. The machine is to be used in teaching and
in basic research of geological materials.
The applicable subheading for the electron microprobe will be
9022.19.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for apparatus based on the use of x-rays, whether or not for
medical, surgical, dental or veterinary use, including radiography or
radiotherapy apparatus: for other uses. The rate of duty will be 2.1 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