CLA-2-90:RR:NC:N1:105 J89738
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd.
Rouses Point, NY 12979
RE: The tariff classification of Populated Circuit Boards from Switzerland
Dear Mr. Kavanaugh:
In your letters dated May 30 and October 9, 2003, for Bruker Biospin, NMR Division, you requested a tariff classification ruling. No samples were submitted.
Per the technical information you submitted, the H-5483, Z002799, and H-9598 are essentially very large and complex populated circuit boards. Each item performs several electrical functions.
You state at one point that they are parts of NMR (Nuclear Magnetic Resonance) instruments and at another that they are parts for NMR Mass Spectrometers. NMR instruments and Mass Spectrometers are quite different, but their parts have the same HTS classification. You indicate that they are specially made for these devices, and their complexity and unusual characteristics are consistent with that.
We do not find that they, per se, are included in any one of the headings in Note 2-a to Chapter 90.
We agree that they are classified in HTS 9027.90. The applicable subheading for the three items will be 9027.90.4500 Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies for the electrical instruments and apparatus of subheading 9027.80. 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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division