CLA-2-90:S:N:N3:114 801642

Mr. M. Hirasawa
Sanyo Corporation of America
529 Fifth Avenue
New York, N. Y. 10017

RE: The tariff classification of a Digital Haze Meter from Japan

Dear Mr. Hirasawa:

In your letter dated August 23, 1994, you requested a tariff classification ruling. The digital haze meter is designed to measure the transmittance, or the haze, of transparent or translucent objects such as plastics, film, glass or liquids. The meter will be used in the United States to test leather products for automotive seat covers to determine if the leather material may cause fogging of the windshield or side windows of an automobile. The meter contains a halogen lamp as a light source and lenses to focus the light onto the specimen.

The applicable subheading for the digital haze meter will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and apparatus using optical radiations (ultraviolet, visible, infrared); electrical, other The rate of duty will be 4.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport