CLA-2-90:OT:RR:NC:N4:405
David Malina
Bruker AXS, Inc.
5465 E. Cheryl Parkway
Madison, WI 53711
RE: The tariff classification of an Optical Heating Crystallization Device from Germany
Dear Mr. Malina:
In your letters dated August 4, 2011 and September 9, 2011, you requested a tariff classification ruling. No sample was provided.
The merchandise at issue is described as an Optical Heating Crystallization Device (OHCD), identified by part number PKR-OHCD. You indicate that the OHCD is used exclusively as an integral laser crystallization device within an analytical x-ray diffractometer.
The OHCD consists of a CO2 IR laser, a red pointing laser diode, a combined scanner and mirror, additional mirrors, and a controller. You state that the item functions as a zone melting device. The CO2 laser is used to provide heat to melt a single crystal sample. The beam emitted by the CO2 IR laser is invisible, so the laser is coupled to the red pointing laser diode (which emits a visible light, like a pen laser pointer) so that an operator can direct the melting beam to the required part of the sample.
The OHCD is combined with a separate Low Temperature Device, or LT-Device (not included with this importation), and mounted directly onto an x-ray diffractometer. The OHCD and the LT-Device are used to grow and shape crystal samples in place directly on the x-ray diffractometer. The diffractometer then analyzes the crystal samples after they are formed.
In your submission you suggest classifying in Heading 9022, as an accessory to the x-ray diffractometer. Harmonized System Explanatory Note I(C)(1) to Heading 9022 indicates that the heading does include x-ray diffraction equipment for the examination of crystalline structures. Furthermore, the ENs to 9022 indicate that the heading includes parts and accessories that are identifiable as being solely or principally for use with x-ray apparatus, even if they don’t emit x-rays themselves. The heading states that protective screens, examination or treatment tables and chairs are also included in 9022, consistent with its unusually broad term “based on the use of X-rays…”
Based on the information you have provided, the OHCD has been specially designed to be incorporated into and used with an x-ray diffractometer. You state that the device is custom built for this purpose, and illustrate that the OHCD would not serve any other useful function independent of the diffractometer. Furthermore, as it is not included in any of the headings of Chapter 84, 85, 91, or elsewhere in Chapter 90, it is not excluded by Note 2(a) to Chapter 90.
We agree that the applicable subheading for the OHCD will be 9022.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" parts and accessories of apparatus based on the use of X-rays. The rate of duty will be 0.8% 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division