CLA-2-90:RR:NC:N1:105 R00623
Mr. Kerry J. Kiggins
Mettler Toledo, Inc.
60 Collegeview Road
Westerville, OH 43081
RE: The tariff classification of Mettler Toledo AX Professional Level Balances from Switzerland
Dear Mr. Kiggins:
In your letter dated July 23, 2004, you requested a tariff classification ruling of your models AX105DR, AX205DR, AX205, AX504 and AX504DR, which you describe as Professional Level Balances. No samples were submitted. You indicate that you purchase them at prices between 2.5 and 3.7 thousand dollars and that the weight is determined using an Electro-Magnetic Compensation Coil.
The page you supplied, headed “A quantum leap: the new microbalances and analytical balances.” states: “Results: a precision and reproducibility never before achieved. State-of-the-art weighing technology with 50 million divisions of resolution, accurate to 0.1 µg.”
From our review of the information you supplied for each model, the largest divergence from perfect repeatability is .3 milligrams and the largest divergence from perfect linearity is .5 milligram (both for the AX504).
We agree that the applicable subheading for the models will be 9016.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “electrical” balances of a sensitivity of a 5 cg or better, and parts and accessories thereof. The rate of duty will be 3.9 percent ad valorem.
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