CLA-2-90:RR:NC:MM:114 C81500

Mr. James R. LeRoy
IUL Instruments USA Inc.
11140 Luschek Drive
Cincinnati, Ohio 45241

RE: The tariff classification of the CounterMat from Spain

Dear Mr. LeRoy:

In your letter dated November 5, 1997 you requested a tariff classification ruling on the CounterMat.

The CounterMat is designed for petri dish image capturing and analysis. The culturing of microbiological samples in petri dishes usually involves a visual inspection of the plates. This process is automated with the CounterMat. The CounterMat consists of an optical scanning unit and a computer. The scanning unit acquires an image of a petri dish, which is a plastic dish containing a microbiological growth medium called agar on which colonies of microorganisms are grown. The image is then analyzed according to the specifications programmed by the user, in order to determine the quantity of microorganisms present in the sample. The CounterMat contains a CCD image sensor, a halogen lamp and a tungsten filament lamp. The instrument includes an optical lens to focus the image to the single line CCD sensor within the scanner.

The applicable subheading for the CounterMat will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines; other optical instruments and appliances; other; other. The rate of duty will be 6.1 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 Barbara Kiefer at 212-466-5685.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division