CLA-2-90:OT:RR:NC:N1:105
Mr. Adam Beard
Waters Corporation
34 Maple Street
Milford, MA 01757
RE: The tariff classification of a mass spectrometer from England.
Dear Mr. Beard:
In your letter dated March 16, 2009, you requested a tariff classification ruling. No sample was provided.
Regarding the LCT Premier System, you state:
“The LCT Premier orthogonal acceleration time-of-flight (oa-TOF) mass spectrometer delivers high sensitivity, resolution, and exact mass measurements for LC/MS applications. The system is compatible with both HPLC (high performance liquid chromatography) and UPLC (ultra performance liquid chromatography) technologies. A variety of ion source and software options make this system a versatile choice for a range of analytical challenges, from characterizing proteins to screening large compound libraries.”
You also state:
“The LCT System will be imported in unassembled condition. However, the core instrument and one or more options are imported together in the same shipment.”
“The LCT Premier mass spectrometer system contains one core instrument from the following two options:
176001227 LCT Premier XE Instrument with Rotary Backing Pumps consisting of:
186003829 - LCT Premier XE
186003830 - Rotary Pump Kit LCT Premier XE
176001228 LCT Premier XE Instrument with Oil Free Backing Pumps consisting of:
186003829 - LCT Premier XE
186003831 - Scroll Pump Kit LCT Premier XE”
In addition to the core instruments, any of dozens of additional items may be included in a particular shipment.
From a review of the internet, we find that an LCT Premier XE system is routinely categorized as a Mass Spectrometer, as in
http://www.labx.com/v2/newad.cfm?CatID=123&AdtypeID=6,7&Page=15.
Mass Spectrometers require a vacuum pump capable of producing an extremely low vacuum and an apparatus to produce ionized particles from the sample in order to operate in addition to equipment to analyze the flight of those ionized particles through the electrically charged vacuum. The additional elements for the LCT Premier System all fit into one those categories either directly or in a subsidiary role.
Regarding the Autospec Premier, you state:
“The AutoSpecPremier System is a magnetic sector high resolution Mass Spectrometer. The Autospec Premier system is a powerful platform for ultra low level trace detection applications such as monitoring for Dioxins and related compounds, PCB’s, PBDE’s, or drugs-of-abuse analysis by high resolution/selected ion recording (HR?SIR) Gas Chromatography/Mass Spectrometry (GC/MS).”
You also state:
“The AutoSpec will be imported in unassembled condition. However, the core instrument and one or more options are imported together in the same shipment.”
“The AutoSpec Premier System contains one core instrument from the following four options:
186002791 AutoSpec Premier Instrument with Diffusion and Rotary Backing Pumps
186002887 AutoSpec Premier Instrument with Diffusion and Oil Free Backing Pumps
186002792 AutoSpec Premier Turbo Molecular and Rotary Backing Pumps
186002793 AutoSpec Premier Turbo Molecular and Oil Free Backing Pumps”
As with the LCT Premier System, in addition to the core instruments, any of dozens of additional items may be included in a particular shipment.
In the case of the Autospec Premier, one of the additional items may be a Gas Chromatograph. In those cases, the item is routinely referred to as a GC/MS, i.e., a Gas Chromatograph/Mass Spectrometer. However, the Gas Chromatograph is used as a preparatory step and the main analysis appears to be performed by the Mass Spectrometer. Also, to the extent that a GC/MS is a composite good, Gas Chromatographs are classified in an earlier subheading of HTSUS 9027 than Mass Spectrometers, and the Mass Spectrometer function, at minimum, equally merits consideration in providing the combined item’s essential character in terms of General Rule of Interpretation 3-c.
In view of HTSUS General Rule of Interpretation 2-a and of Note 3 to HTSUS Chapter 90, the unassembled devices in the shipment will be classified together.
We agree that the applicable subheading for the LCT Premier Systems and the AutoSpec Premier Systems with some or all of the additional elements described in your letter will be 9027.80.4520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mass spectrometers. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division