NY 863015
MAY 15 1991
CLA-2-90:S:N:N1:114 863015
TARIFF NOS.: 9031.40.0080, 9022.19.0000
Mr. Hideyuki Nishibun
Horiba Instruments Incorporated
17671 Armstrong Avenue
Irvine, California 92714
RE: The tariff classification of Laser Scattering Particle Size
Distribution Analyzers and a Sulfur-In-Oil Analyzer from
Japan
Dear Mr. Nishibun:
In your letter dated May 1, l991, you requested a tariff
classification ruling.
The Laser Scattering Particle Size Distribution Analyzers,
models LA-700 and LA-900, are designed to measure particle size
distribution in materials. Light from a He-Ne laser and from a
tungsten lamp is used to irradiate particles. The light
irradiating the particles is scattered at various angles. If the
particles are larger, the scattering tends to be concen- trated
in a forward direction. The smaller particles cause the light to
be scattered in all directions. To measure the distribution of
low angle scattered light, a condenser lens is used with an array
detector at the focal point of the lens. To measure large angle
scattered light, detectors are used at the sides and rear of the
sample chamber. The distribution of the particles is calculated
from the angular measurement of the scattered light detected by
all of the detectors. You indicate in your letter that the
color monitor and the printer that you use with the LA-900 is
purchased from a source in the United States and will not be
imported.
The Sulfur-In-Oil Analyzer, model SLFA-1800, measures the
total sulfur concentration in oil products. Measurement is
accomplished by non-dispersive fluorescent x-ray analysis. The
results are displayed on a liquid crystal monitor and
simultaneously, the unit's built-in thermal printer produces
a hard copy.
The applicable subheading for the Laser Scattering Particle
Size Distribution Analyzer, models LA-700 and LA-900, will be
9031.40.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for measuring and checking instruments,
appliances, and machines, not specified or included elsewhere in
this chapter, other optical instruments and appliances, other.
The rate of duty will be 10 percent ad valorem.
The applicable subheading for the Sulfur-In-Oil Analyzer,
model SLFA-1800, will be 9022.19.0000, HTS, which provides for
apparatus based on the use of x-rays, for uses other than
medical. The rate of duty will be 2.1 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