CLA-2-90:RR:NC:MM:105 E8119
Mr. Michael Mazzarella
Fritz Companies, Inc.
Hood Business Park
500 Rutherford Ave.
Charlestown, MA 02129
RE: The tariff classification Nuclear Magnetic Resonance (NMR) Apparatus from the United Kingdom
Dear Mr. Mazzarella:
In your letter, dated April 15, 1999, for Oxford Instruments America, Inc., you requested a tariff classification ruling.
The three imports, for which extensive and thorough documentation, but no samples, were submitted, are the MQA 6005- NMR Spectrometer, the Oxford 4000-Continuous Wave NMR Analyzer, and the QP20-NMR Bench-Top Analyzer.
Although there are differences among the three, all use NMR to identify and quantify the chemical composition of samples, typically in determining oil percents in seeds by quantifying the hydrogen atoms present. All produce pulsed magnetic fields, superimposed on a stronger constant magnetic field, which cause nuclei to produce electromagnetic radiation (EMR) when the frequency of the pulsation matches the resonance frequency of that type of nuclei. The device keeps track of the frequency which produced the EMR and measures the strength of the EMR, from which the quantity of that specific nuclei can be determined.
NMRs can produce “spectrograms” which, like optical spectrograms, show spikes when graphed against frequency, but that “spectrum” has nothing to do with the wavelengths within a composite light beam. Although HTS 9027.30 provides for spectrometers used in chemical analysis, it is limited to those using optical radiations. NMRs emit EMR in the radio-frequency or broadcast range.
You have asked about the Tariff status of “dedicated software packages” that might be shipped with these items. We agree that the software will be separately classifiable due to Note 6 to Chapter 85 of the HTS and that its value for Customs purposes will be only the value of the medium, not the value of the content, NYRL B86452, 6-19-97, noted.
The applicable subheading for these three items will be 9027.80.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for nuclear magnetic resonance instruments. The general 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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division