CLA-2-90:RR:NC:MM:114 G87246

Mr. Leonard Volodarsky
Gemchecker USA
130 East 59th Street
Suite 1300
New York, NY 10022

RE: The tariff classification of gemological testing instruments and software from Australia

Dear Mr. Volodarsky:

In your letter dated February 13, 2001 you requested a tariff classification ruling.

The gemological testing instruments consist of the Diamond Tester, the Gemchecker Plus, and the Polariscope. The computer software systems are the Gemstone Identification Program, the Valuation and Appraisal Program and the Inventory and Catalogue Program.

The Diamond Tester is a portable battery-operated electronic gem-testing instrument used to determine whether a gemstone is a natural diamond or moissanite. The Diamond Tester also identifies sapphire, YAG (yttrium aluminum garnet), zircon, cubic zirconia and rutile. The instrument measures the approximate equivalent of the refractive index of a gem by sending an infrared light into the gem. The instrument’s sensor head measures the reflected light to determine the density of the gem. The Diamond Tester is supplied with a carrying case, a calibration gemstone, a gemstone cleaning cloth, and instructions and warranty information. Assuming that the Diamond Tester, carrying case, calibration gemstone, cleaning cloth and instructions/warranty information will be imported together packed for retail sale, or for distribution to the end users if not sold at retail, we consider this to be a set for tariff purposes.

The Gemchecker Plus is a battery-operated electronic gem-testing instrument that measures the approximate equivalent of the refractive index of a gem. The Gemchecker Plus measures the gemstone density by sending an infrared light into the gem; the instrument’s sensor head then measures the reflected light. It is used to test basic glass to moissanite and synthetic gems such as synthetic amethyst. The Gemchecker Plus is supplied with a carrying case, a calibration gemstone, a gemstone cleaning cloth, a sensor cover, identification chart, instructions and warranty information. When the Gemchecker Plus, the carrying case, the calibration gemstone, the cleaning cloth, the sensor cover and the identification chart/instructions/warranty information are imported together packed for retail sale, or for distribution to end users if not sold at retail, we consider this to be a set for tariff purposes.

The Gemchecker Polariscope is used to establish single and double refraction of gemstones. The user places the gemstone on the bottom lens of the polariscope and turns on the instrument. The user looks through the top lens and rotates it until the least amount of light is showing around the outside of the gemstone. Then the bottom lens is rotated and the light density is observed to determine if the stone is single refractive or double refractive.

The Gemstone Identification Program, the Valuation and Appraisal Program, and the Inventory and Catalog Program are computer software programs. The Gemstone Identification Program is a database capable of storing and sorting data. It works by matching the gem details from the combination of analytical data received from the Gemchecker Plus and the Gemchecker Polariscope. The Gemchecker Valuation and Appraisal Program contains company details, world currency information and, gold, platinum, and silver price information. The Inventory and Catalog Program provides for comprehensive inventory control and cataloging of gemstones.

The applicable subheading for the Diamond Tester and the Gemchecker Plus is 9027.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysis; other instruments and apparatus using optical radiations (ultraviolet, visible, infrared); electrical; other. The rate of duty will be free.

The applicable subheading for the Gemchecker Polariscope is 9027.50.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysis; other instruments and apparatus using optical radiations (ultraviolet, visible, infrared); other; other. The rate of duty will be free.

The applicable subheading for the Gemstone Identification Program, the Valuation and Appraisal Program, and the Inventory and Catalog Program will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for software; for reproducing representations of instructions, data, sound and image. The rate of duty will be free.

Based upon international textile trade agreements, textile articles of certain compositions, constructions, and countries of origin may be subject to quota restrictions and the requirement of a visa. Textile articles from Australia are not subject to visa requirements or quota restrictions. 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 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division