CLA-2-85:RR:NC:MM:109 H81039
Mr. Jerry Felsher
JF Associates
18 Omni Court
New City, NY 10956
RE: The tariff classification of an EB5 Electron Gun and filaments from England
Dear Mr. Felsher:
In your letter dated May 7, 2001, you requested a tariff classification ruling.
The merchandise is described in your letter as an EB5 Electron Gun and filaments. The EB5 electron Gun consists of an electron source and its power supply. The source is a metal tube, about 1 1/2” in diameter, which houses a tungsten filament. The source is mounted on a flange on the wall of an ultra high vacuum chamber, which has a substrate. When power is applied to the filament and the extractor lens, electrons are emitted from the source and impinge on to the surface of the substrate. The filaments are made of tungsten or thoriated tungsten (for oxygen resistance) and are either wire or mounted (welded) on posts. These filaments occasionally burnout and are in need of replacements.
The applicable subheading for the EB5 Electron Gun will be 8540.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, television camera tubes); parts thereof: Parts: Of cathode-ray tubes: Other.” The rate of duty will be 5.4 percent ad valorem.
The applicable subheading for the filaments will be 8540.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, television camera tubes); parts thereof: Parts: Of cathode-ray tubes: Other.” The rate of duty will be 5.4 percent ad valorem.
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 Linda M. Hackett at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division