CLA-2-90:OT:RR:NC:2:235

Mr. Daniel Zupko
Team Customs Brokerage
3400 International Airport Drive, Suite 700
Charlotte, NC 28208

RE: The tariff classification of Zeiss Xradia 520 Versa from USA

Dear Mr. Zupko:

In your letter dated October 24, 2014, you requested a tariff classification ruling.

The ruling was filed on behalf Carl Zeiss X-Ray Microscopy. The item in question is the Zeiss Xradia 520 Versa. It is a 3D X-ray microscope system, for three dimensional imaging, for use in research facilities, universities, and national and private labs. Included with your request was a detailed product manual containing technical specifications, and the products characteristics and uses. Literature provided states that the ZEISS X-ray microscopes feature an innovative detector turret with multiple objectives at different magnifications.

Additional documentation indicates that the Xradia Versa architecture uses a two-stage magnification technique to uniquely provide a resolution at a distance for large sample sizes. Sample images are initially enlarged through geometric magnification as they are in conventional micro-CTs. In the second stage, a scintillator converts X-rays to visible light, which is then optically magnified. The main unit functions by employing proprietary enhanced absorption contrast detectors. The system contains an X-ray microscope, a high performance, sealed transmission source x-ray (30 – 160 kV, Maximum 10 W), a detector system, and charge-coupled detector. The system which allows functional flexibility for various sample sizes, variable scanning geometry; tunable voxel sizes; absorption contrast mode, phase contrast mode; and a wide field mode (WFM) for increased lateral tomography volume. It provides for vertical stitching for joining multiple tomographies vertically. There is an autoloader option, X-ray filters, automated filter changer (AFC) an instrument workstation, with a multi-core CPU, a 24 inch display monitor and the necessary software.

The applicable subheading for the Zeiss Xradia 520 Versa System if imported into the United States will be 9022.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators... apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: Computed tomography apparatus. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Hodgkiss at (646) 733-3046 or by email at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division