CLA-2-90:S:N:N1:114 854863
Mr. David Gross
Analytical Technologies, Inc.
11 Holt Street
Westfield, New York 14787
RE: The tariff classification of the DaiLab Ir-2000 Milk and
Dairy Products Analyzer, from Finland
Dear Mr. Gross:
In your letter dated July 17, 1990, you requested a tariff
classification ruling.
The DaiLab IR-2000 milk and dairy products analyzer is an
infrared laboratory instrument used to test milk and other dairy
products for fat, protein, and carbohydrate (lactose). It will
be used by milk processors, cheese plants, ice cream plants, and
others who test dairy products.
In operation, a warmed sample of milk is placed in the
instrument. The sample is homogenized and then flows into a cuvette.
The sample forms a thin film in the cuvette. An infrared light source
is focused through the film of milk and an infrared sensor detects the
amount of infrared light passing through the sample film. The fat,
protein, and lactose absorb some of the infrared light. The difference
between the amount of infrared energy sent and received is translated
electronically by the instrument into a percentage of fat, protein, and
lactose present in the sample. The DaiLab IR-2000 utilizes infrared
wavelength sensors, rather than infrared wavelength filters.
The applicable subheading for the DaiLab IR-2000 will be
9027.50.4015, Harmonized Tariff Schedule of the United States (HTS),
which provides for other instruments and apparatus using optical
radiations (ultraviolet, visible, infrared); electrical; other chemical
analysis instruments and apparatus. 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