CLA-2-84:OT:RR:NC:1:102
Edward Han
Kintetsu World Express USA Inc.
2303-9 International Airport Center Blvd
Jamaica, NY 11413
RE: The tariff classification of an Ebeam laboratory unit from Switzerland.
Dear Mr. Han:
In your letter dated January 21, 2015 you requested a tariff classification ruling on behalf of Comet Technologies USA.
The ebeam Laboratory Equipment EBLab-200 can be applied in various industrial settings and consists of a computer, a keyboard, a control system that incorporates a cooling circuit, a voltage power supply, a steel control cabinet, a conveyor unit, a sheathing that includes an input/output door, and an ebeam Lamp. The EBLab-200 generates electrons that are accelerated in a vacuum, which produces ionizing radiation used to treat samples, e.g. polymerization, curing and sterilizing. The EBLab-200’s voltage ranges between 70-200 kilovolts and the ebeam lamp has a maximum power of 2.25 kilowatts. The complete equipment weighs 1,200 kilograms, which is distributed on six supports.
Machinery, plant or laboratory equipment, whether or not electrically heated for the treatment of materials by a process involving a change of temperature such as heating…sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing…other than machinery or plant of a kind used for domestic purposes are covered by heading 8419, Harmonized Tariff Schedule of the United States (HTSUS). The operating manual states the chemical reaction produced by the ebeam results in treatments such as polymerization, drying and sterilization. Chemical reactions as such cannot be easily differentiated from a heating or cooling function, however, CBP has ruled that machines, which produce chemical treatments resulting in polymerization and drying are provided for under heading 8419, HTSUS. See New York rulings 858006, dated November 29, 1990 and 811936, dated June 13, 1995.
Thus, the applicable subheading for the ebeam Laboratory Equipment EBLab-200 will be 8419.89.9585, HTSUS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated…for the treatment of materials by a process involving…sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than a plant of a kind used for domestic purposes; Other machinery, plant or equipment; Other; Other; Other; Other; For other materials. The rate of duty will be 4.2 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division