CLA-2-90:OT:RR:E:NC:4:414
Mr. Aris Valdehuesa
Meiji Techno America
3010 Olcott St.
Santa Clara, CA 95054
RE: The tariff classification of binocular and trinocular stereo microscope bodies from Japan
Dear Mr. Valdehuesa:
In your letter dated April 16, 2009, you requested a tariff classification ruling.
The two items for which you are requesting a ruling are the binocular microscope, model number EMZ-5 and the trinocular microscope, model number EMZ-5TR. The EMZ-5 and the EMZ-5TR are stereo microscopes bodies, which have 7 to 45 power magnification. The EMZ-5 and EMZ-5TR bodies rotate up to 360 degrees. You have stated that in their condition as imported, the binocular microscope does not have the means of mounting a camera and the trinocular microscope has the means of mounting a camera with a separate adapter. The actual importation consists of the bodies of the binocular and trinocular microscopes with objectives and prisms. The eyepieces are not included in the importation. The binocular and trinocular microscope are not complete systems, they require eyepieces and a stand with focus block, all of which will be imported separately. The advertising material describes the EMZ-5 and EMZ-5TR as zoom body microscopes that are most flexible as their magnification can be changed much like the zoom on a camera. The zoom bodies will be used in various field of work from looking at the moon rocks to insects. We consider the binocular stereo microscopes and the trinocular stereo microscopes to be incomplete or unfinished stereo microscopes, which are not provided with means of photographing the image at the time of importation.
The applicable subheading for models number EMZ-5 and EMZ-5TR will be 9011.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for compound optical microscopes; stereo microscopes; other. The rate of duty will be 7.2 percent ad valorem.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division