CLA-2-90:OT:RR:NC:N1:105
Daniel Beeker Pure Unobtanium, LLC 1315 E Richland Dr Bloomington, IN 47408
RE: The tariff classification of a spectrometer from the United States and port aluminum cuvette holder from China
Dear Mr. Beeker:
In your letter dated June 24, 2024, on behalf of your client, the Department of Physics at Indiana University, you requested a tariff classification ruling.
The first item under consideration is described as the USB4000 spectrometer, which is an ultraviolet, visible, and near-infrared spectrometer used for absorption, transmission, reflectance, emission, color, and other applications. The USB4000 connects via free-space optics or optical fiber to light sources and sampling accessories to measure liquids, solids, and other samples. The spectrometer can be installed directly into process lines for measuring quality characteristics, transported into the field for evaluating crop growth, or deployed in surface waters for monitoring environmental parameters.
The USB4000 features 16-bit analogue to digital (A/D) with autonulling (an enhanced electrical dark signal correction), 4 total triggering options, a dark-level correction during temperature changes, and a 22-pin connector with 8 user-programmable general-purpose input/outputs (GPIOs). The USB4000 is responsive from 200 to 1100 nanometers (nm) and can be configured with various optical bench accessories, light sources, and sampling optics, to create application-specific systems for thousands of absorbance, reflection, and emission applications. The USB4000 interfaces to a computer via USB 2.0 or RS-232 communications. The USB4000 operates from the +5V power, provided through the USB, or from a separate power supply and an RS-232 interface. The device measures 89.1 mm x 63.3 mm x 34.4 mm and weighs 190 g.
The detector used for the USB4000 is a charge transfer device (CCD) that has a fixed well depth (capacitor) associated with each photodetector (pixel). Charge transfer, reset and readout initiation begin with the integration time clock going HIGH. At this point, the remaining charge in the detector wells is transferred to a shift register for serial transfer, which is how the array is read. The reset function recharges the photodetector wells to their full potential and allows for nearly continuous integration of the light energy during the integration time, while the data is read out through serial shift registers. At the end of an integration period, the process is repeated. When a well is fully depleted by leakage through the back-biased photodetector, the detector is considered saturated and provides the maximum output level. The CCD is a depletion device and thus the output signal is inversely proportional to the input photons. The electronics in the USB4000 invert and amplify this electrical signal.
The second item under consideration is described as a port aluminum cuvette holder, which is a device that holds the sample material that will be analyzed by the spectrometer. To use the spectrometer, a light source shines a light ray (usually transmitted by a fiber optic cable) into a window (port) on the cuvette holder which holds the cuvette (sample holder). The cuvette contains the material being studied. The light shines through the sample where the light at various wavelengths is absorbed. The light that is not absorbed exits the cuvette and cuvette holder and travels through another fiber optic cable to the spectrometer where the remaining light is analyzed. The cuvette holder is a separate accessory designed or intended to be used with the spectrometer. Both the cuvette holder and spectrometer are essential to make the appropriate measurements.
Chapter 90 Note 2(b) states: Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind. It is our opinion that the port aluminum cuvette holder is an accessory to the spectrometer and is an essential component to the measurement process.
The applicable subheading for the USB4000 spectrometer will be 9027.30.4080, 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: Spectrometers, spectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared): Electrical: Other. The general rate of duty will be free.
The applicable subheading for the port aluminum cuvette holder 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: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Of articles of subheading 9027.30.40 The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9027.90.5630, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9027.90.5630, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division