CLA-2-90:RR:NC:MM:114 D86881
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508
RE: The tariff classification of scanning tunneling microscopes, atomic force microscopes, software and metal computer tables from Japan
Dear Mr. Lynch:
In your letter dated January 14, 1999, on behalf of Jeol USA, Inc., you requested a tariff classification ruling.
The model JSTM-4500XT is an Ultrahigh Vacuum Scanning Tunneling Microscope which is a composite surface analysis instrument allowing the operator to obtain atomic-scale images of surfaces. The model JAFM-4500XT is an Ultrahigh Vacuum Atomic Force Microscope which is an instrument for atomic and molecular level observation of specimen surfaces. The software for the JSTM-4500XT and the JAFM-4500XT is recorded on 3 1/2 inch floppy disks and will be imported with the microscopes. The metal computer table is a stand-alone table for personal computers.
The applicable subheading for the Ultrahigh Vacuum Scanning Tunneling Microscope and the Ultrahigh Vacuum Atomic Free Microscope 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 3.5 percent ad valorem.
The applicable subheading for the software will be 8524.91.0070, 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; for reproducing phenomena other than sound or image; other. The rate of duty will be free.
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 will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division