CLA-2-90:OT:RR:NC:N4:414
Ms. Tammy McCray
Sakura Finetek USA. Inc.
1750 West 214th Street
Torrance, CA 90501
RE: The tariff classification of VisionTek from Germany
Dear Ms. McCray:
In your letter dated November 21, 2011 you requested a tariff classification ruling.
You describe VisionTek as a digital imaging capture system for the anatomical pathology clinical and research markets. VisionTek is also referred to as digital microscope DM01. It is designed for use in research pathology laboratories. VisionTek converts optical fields of views of specimens on glass slides into digital images that are displayed on a high definition color display. You state that VisionTek is a direct replacement for an optical microscope.
The system is designed to provide real time images of slides which are magnified up to 40 times magnification. The images are viewed on a monitor and can be stored electronically. Specimens on slides are reviewed for rapid clinical assessment. Normal or benign slides require no further review. According to the information provided, VisionTek does not perform any measuring or checking function.
VisionTek has three assemblies consisting of the microscope unit, the electronic boards and the chassis. VisionTek is imported into the U.S. without the computer and software.
The microscope unit contains the imaging optics unit, the sample table XY, the brightfield illumination source and optics, and the microscope mount. The imaging optics unit of the microscope unit includes the digital camera module, imaging tube, fluorescence light source, fluorescence filter changer, objective changer module with Z-focus axis and the autofocus unit. The imaging tube contains optical components such as the beam splitter, mirror and the tube lens of the microscope. The objective changer module holds the mounts for three objectives which comprise a set of lenses that allows the operator to view the slides. The sample table XY of the microscope unit includes the XY-stage and the slide holder.
The electronics boards contain the controller motor controls, the interface to the computer and cables.
The chassis contains the power supply with airflow fan, vibration damping and the base plate.
In your original letter, you suggested that VisionTek is classifiable under subheading 9011.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for compound optical microscopes: other microscopes for photomicrography, cinemicrography or microprojection: provided with a means for photographing the image.
The Explanatory Notes relating to microscopes for photomicrography of heading 9011, HTSUS, state that “In addition to the visual observation of the specimen, these also permit the photographic recording of the magnified images. They may be composed either of a microscope permanently incorporating a photographic or cinematographic camera, or a conventional microscope to which a conventional photographic or cinematographic camera can be temporarily affixed by means of a simple attachment.” The Explanatory Notes to heading 9011, HTSUS, also state that “Separately presented photographic or cinematographic cameras for photomicrography or cinephotomicrography are excluded (heading 9006 or 9007, respectively).”
VisionTek does not permanently incorporate or temporarily incorporate a photographic camera of heading 9006, HTSUS, or a cinematographic camera of heading 9007, HTSUS. Accordingly, VisionTek cannot be classified under subheading 9011.20, HTSUS.
The applicable subheading for VisionTek will be 9011.80.0000, HTSUS, which provides for compound optical microscopes: other microscopes. The rate of duty will be 6.4 percent.
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