CLA-2-90:RR:NC:MM:105 C85096

Mr. Robert Kechian
NNR Air Cargo Service
Hook Creek Blvd. and 45th Avenue
Unit C-1A
Valley Stream, NY 11581

RE: The tariff classification of veterinary ultrasound equipment from Japan

Dear Mr. Kechian:

In your letter for Aloka America, dated March 4, 1998, you requested a tariff classification ruling.

You did not state what you were requesting the classification of, but you included brochures for the Aloka Flexus and Micrus Veterinary Diagnostic Ultrasound systems.

The applicable subheading for both systems will be 9018.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ultrasonic scanning apparatus used in medical, surgical, dental, or veterinary sciences. The rate of duty will be 0.8 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, these veterinary ultrasound systems, if used in an agricultural setting for the care and maintenance of agricultural livestock, would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. 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 concerning the possible classification in 9817.00.5000, contact National Import Specialist Patrick Wholey at 212-466-5668. If you have any other questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5669.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division

Saved in S:\nis105\c85096.js