CLA-2-90:S:N:N3:114 811286

Mr. Brian Heise
H.O.T.S.
Heise's Online Thermographic Services
1900 Northshore Hills Blvd.
Knoxville, TN 37922

RE: The tariff classification of the H.VIR 60 inspection window from France

Dear Mr. Heise:

In your letter dated May 16, 1995, you requested a tariff classification ruling on an inspection window, model H.VIR 60. The inspection window is composed of glass. It allows users of infrared cameras to view the interior of electrical enclosures while the doors are shut and the equipment inside the enclosure is energized. The inspection window is not a part of an infrared camera but of the enclosure or cabinet in which the camera is mounted. The window is cut and polished and is imported in an aluminum frame. The diameter of the window is generally 55mm; its total diameter in its frame is 78mm.

The applicable subheading for the infrared inspection window in a frame will be 9002.90.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for other mounted optical elements. The rate of duty will be 7.3 percent ad valorem.

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

In your letter you inquired about the possibility of entering this product under a duty-free provision because it is the result of a new scientific process developed in France and is not available from a U. S. supplier.

In order to determine if your product is eligible for the duty free provision for instruments and apparatus for educational and scientific purposes in subheading 9810.00, HTS, we suggest that you write to the Chief of the Special Classification Branch, U. S. Customs Service Headquarters, 1301 Constitution Ave., NW, Washington, DC 20229.

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