CLA-2-90:S:N:N1:114 853463

Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz and Silverman
12 East 49th Street
New York, N. Y. 10017

RE: The tariff classification of a coating thickness meter from Japan

Dear Mr. Cohn:

In your letter dated June 11, l990, on behalf of Kao Infosystems Company, you requested a tariff classification ruling.

The coating thickness meter, product ZL-200, measures the thickness of the magnetic coating applied to the plastic material of magnetic media discs, which are part of computer diskettes. Light from a series of LEDs (light emitting diodes) is transmitted through the coated plastic sheets of the media discs and then through an optical filter to a detector. The amount of light transmitted through the coating is measured and then correlated to the thickness of the coating on the disk.

The applicable subheading for the coating thickness meter will be 9031.40.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring and checking instruments; other optical instruments and appliances; other. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport