CLA-2-90:OT:RR:NC:N1:405
Mr. Shawn Glover
UPS Trade Management Services
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of a compound microscope from Taiwan
Dear Mr. Glover:
In your letter dated May 16, 2014 on behalf of Dane-Elec Corp. USA, you requested a tariff classification ruling.
The GS-M8M-B digital microscope is designed to convert optical fields of views of objects into digital images that are displayed on a color display. It can be (1) attached to a stand to hold it in place or (2) held in the hand. The stand stage will be included at time of importation. The microscope can be used in various applications such as industrial, educational, health care, scientific or personal. An object is placed below the color 8 mega pixel image sensor/camera to be viewed by a computer. The GS-M8M-B does not permanently or temporarily incorporate a photographic camera of heading 9006, Harmonized Tariff Schedule of the United States (HTSUS), or a cinematographic camera of heading 9007, HTSUS. The user controls single and continuous imaging capture (shooting) recording from the computer. The user can also press the “capture” button on the microscope body to capture “still images”. The microscope features an electronic shutter with automatic exposure, white LED illumination and 5x-200x magnification. Four lenses are incorporated in the digital microscope.
The applicable subheading for the GS-M8M-B digital microscope will be 9011.80.0000, HTSUS, which provides for compound optical microscopes: other microscopes. The rate of duty will be 6.4 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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division