LA-2-90:RR:NC:MM:105 F82668
Ms. Jackie Barry
Fritz Companies, Inc.
Hood Business Park
500 Rutherford Avenue
Charlestown, MA 02129
RE: The tariff classification of a Complete Protein Crystallography Beamline from the United Kingdom
Dear Ms. Barry:
In your letter, dated February 4, 2000, for Oxford Instruments, you requested a tariff classification ruling. Your letter replied to the questions in our January 13, 2000 letter concerning further information for your original ruling request on December 6, 1999.
From your description, the import cannot perform chemical or other analysis by itself, but only serves as the device which transmits and focuses X-rays of the wavelengths it selects onto the sample in the device which will do the actual chemical identification, defect detection, etc. Diagnostics are included which allow both movement of the beam and the beam size to be measured. The source of the high powered X-ray beams needed will normally be a synchrotron.
The focusing is done primarily by mirrors, not physical lenses, which, as we understand it, are not effective on X-rays.
The necessary software will not be imported in this case. It will be written by the end user.
This particular import will be used with devices that will determine the molecular structure of the samples and, generally, these devices are routinely an element of a system to perform chemical analysis, which is covered by Harmonized System (HS) Heading 9027. However, the Explanatory Notes (ENs) to HS 9027 explicitly exclude the Apparatus based on X-rays of HS 9022. We note that EN I-1 to HS 9022 includes, “Special apparatus...used for the examination of the crystalline structure as well as the chemical composition of materials”.
Although the import is a relatively sophisticated device, it will be used only as an element of a much larger and even more sophisticated system.
The applicable subheading for this item will be 9022.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, “other” parts and accessories of apparatus based on the use of X-rays, radiation beam delivery units. The general rate of duty will be 1.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division