CLA-2 CO:R:C:G 083966 KK

Mr. J.G. Bradford
Contract Services Organization
Purchasing and Transportation
AT&T
P.O. Box 25000
Greensboro, NC 27420

RE: Computer controlled variable optical precision attenuators

Dear Mr. Bradford:

Your request of February 14, 1989, for a binding ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), regarding the tariff classification of the JDS Series 7000 attenuators was referred to this office for a direct reply to you.

FACTS:

The JDS Series 7000 attenuators are IEEE-488 bus control instruments which are computer controlled. The attenuators are used with optical power meters and bit error rate testing instruments for laboratory testing of such instruments.

LAW AND ANALYSIS:

On June 7, 1989, Customs issued a binding classification ruling (file 084357) regarding the JDS Series 7000 attenuators. In that ruling, it was determined that said attenuators are properly classifiable in subheading 9031.40.00, HTSUS, which provides for "[m]easuring or checking instruments . . . [o]ther optical instruments and appliances." Insofar as the merchandise for which you have requested a binding classification ruling is the same as the merchandise classified in our letter of June 7, 1989, the same is classifiable in subheading 9031.40.00, HTSUS. For your information, we have enclosed a copy of our ruling of June 7, 1989.

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HOLDING:

The JDS Series 7000 attenuators are properly classifiable in subheading 9031.40.00, HTSUS, which provides for "[m]easuring or checking instruments . . . [o]ther optical instruments and appliances," dutiable at the rate of 10 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


Enclosure