CLA-2-90:OT:RR:NC:N1:105
Ms. Geri Strout
VHG Labs DBA LGC Standards
3 Perimeter Road
Manchester, NH 03103
RE: The tariff classification of setting-up sample discs from Germany.
Dear Ms. Strout:
In your letter dated August 16, 2022, you requested a tariff classification ruling. Descriptive information as well as pictures of the items were provided for our review.
The items under consideration are described as setting-up sample (SUS) discs designed for routine drift correction of Spark-OES Spectrometers. There are many different discs available that each contain different sizes, shapes, metallic compositions and production methods. This request is specifically for models SUS-RA10, SUS-RA18, SUS-RG14, SUS-RH34, and SUS-RN18.
The SUS-RA10 is predominately made of aluminum and is a 50 mm diameter disc with a 50 mm thickness. The device is used for routine drift correction for spectrometers and was produced by casting from melt.
The SUS-RA18 is predominately made of aluminum with a high alloy base and is a 50 mm diameter disc with a 50 mm thickness. The device is used for routine drift correction for spectrometers and was produced by powder metallurgy.
The SUS-RG14 is made of cast iron with magnesium and is a 40 mm diameter disc with a 20 mm thickness. The device is used for routine drift correction for spectrometers and was produced by casting from melt.
The SUS-RH34 is made of steel high alloy with an iron base and is a 40 mm diameter disc with a 20 mm or 40 mm thickness. The device is used for routine drift correction for spectrometers and was produced by powder metallurgy.
The SUS-RN18 is made of steel alloy and is a 40 mm diameter disc with a 20 mm thickness. The device is used for routine drift correction for spectrometers and was produced by casting from melt.
Once the discs are made, they are polished, cleaned and engraved with the product code. The discs require no further working after importation and are ready for retail sale. The samples are all used for checking and correcting the drift of spectrometers. The metallic discs are designed to specific sizes, homogeneity, and are used for correcting the measured intensity to provide accurate results. If no corrections were made, the spectrometer’s test results would become inaccurate. The discs are specifically sized to cover the measurement window completely and provide different thicknesses, which allow the disc to be used many times.
In operation, a spark is generated and hits the surface of the setting-up sample disc removing and exciting the metal/elements on the surface. These excited metals/elements will emit “light” of a specific wavelength that is measured by the instrument and recorded. Each metal/element has a unique set of wavelengths of light it emits that is used in identifying if it is on the surface of the disc and how much is there. The report created by the spectrometer for the SUS should reflect the percentages listed on the composition page provided by the SUS supplier. When the spectrometer is made, it is calibrated with hundreds to thousands of certified reference materials (CRMs). Once the calibration is complete, the calibrating technician will analyze a group of SUSs. The exact same pieces that are run by the calibrating technician are sent out with the instrument. Periodically, the user will test the response of the instrument, which is compared to the original response of the instrument from the factory calibration and the entire calibration is adjusted accordingly. Adjustments to the spectrometer are made depending on the results of the SUS tests.
Since the setting-up sample discs are not required for the spectrometer to operate they would not be considered parts. However, the setting up sample discs are devices that keep the spectrometer in proper working order and allow it to record accurate readings. Therefore, the SUS discs would be considered accessories to the spectrometer. The unique composition, size, and homogeneity identify the cylinders as SUS discs and differentiate them from being classified as standard cylinders of metal, which would be classified elsewhere.
Accordingly, the applicable subheading for the setting-up sample discs specifically designed for use with Spark-OES Spectrometers, imported under model numbers SUS-RA10, SUS-RA18, SUS-RG14, SUS-RH34, and SUS-RN18 will be 9027.90.5630, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: Parts and accessories: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50 or 9027.80: Of articles of subheading 9027.30.40.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division