CLA-2-90:RR:NC:MM:114 D80423

Mr. Mark Jones

Carl Zeiss, Inc.

One Zeiss Drive

Thornwood, NY 10594

RE: The tariff classification of the ConfoCor Fluorescence Correlation Spectrometer from Germany

Dear Mr. Jones:

In your letter dated July 16, 1998 you requested a tariff classification ruling.

The Zeiss ConfoCor Fluorescence Correlation Spectrometer is a PC controlled fluorescence spectrometer equipped with laser optics, a detection unit and a hardware correlator which includes an internal CCD camera and a PC video card for displaying and recording the image. The ConfoCor utilizes the Axiovert 135 microscope base stand which is modified by the addition of the epi-illumination attachment, the detector module integrated into the stand, a Maerzhaeuser stage, and all of the controlling electronics necessary for the ConfoCor to operate.

The ConfoCor uses a laser light source which operates in the 488 nanometer, the 514 nanometer or the 532 nanometer wavelength ranges, which are all in the visible portion of the electromagnetic spectrum. The ConfoCor uses either an AR* laser (at 488 nm and 514 nm) or a Nd:YAG-laser (at 532 nm). The unit will be imported as a complete system, including the computer, the software and CRT monitor display. The operating system for this unit is the Zeiss FCS ACCESS software package. This software package is dedicated to the ConfoCor system and cannot be used for data processing. You indicate that in general, the software will be imported pre-installed onto the system. It will also be offered as separate item. The software is carried on several 3.5 inch floppy disks.

The ConfoCor's function is to analyze interactions of ligands, antigens, and enzymatic activity on cell surfaces. The system will be utilized in studies of molecular recognition, cellular recognition, drug/target interactions, gene expression, signal transduction, and functional selection.

The applicable subheading for the ConfoCor Fluorescence Correlation Spectrometer will be 9027.30.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Spectrometers, spectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared), electrical, spectrophotometers. The rate of duty will be free.

The applicable subheading for the software, when imported separately, will be 8524.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, other for reproducing phenomena other than sound or image, prepackaged software for automatic data processing machines, of a kind sold at retail. The rate of duty will be 1.3 cents per square meter of recording surface.

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 Barbara Kiefer at 212-466-5685.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division