Mr. Wing L. Cheung
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017-5644
RE: The tariff classification of a Curling Probe and a Network Analyzer from China
Dear Mr. Cheung:
In your letters dated April 13 and June 13, 2013, you requested a tariff classification ruling. No samples were provided.
You indicated that the Curling Probe/Network Analyzer can be used as a measuring device on any equipment that uses plasma and that neither has any other commercially feasible uses. Neither can perform a useful function without the matching device. The probe transmits raw data to the Network Analyzer, which must analyze that raw data and take into account other information before arriving at the reported measurement.
You propose classification for the Curling Probe/Network Analyzer, imported as one unit, in 9027.10.20, Harmonized Tariff Schedule of the United States (HTSUS). We do not agree. That heading provides for Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus) - Gas or smoke analysis apparatus. Consistent with the usual meaning physical or chemical analysis, per Harmonized System Explanatory Notes 8 and 9 to 9027, those are used to measure, via various methods, the percent of a gas molecules or droplets of a given composition or of smoke particles in a gas. Your import measures the electron density, measured in electrons per cubic centimeter, in a plasma, a different state of matter from a gas.
Its measurement of the electron density of the plasma is via the reaction of the probe’s antenna to “electromagnetic field structures.” Per Harmonized System Explanatory Note B VIII and X to 9030, that heading includes as examples apparatus for measuring magnetic fluxes and properties of electromagnetic waves such as frequency.
Since we do not believe that 9027.10.20, HTSUS, applies to the Curling Probe/Network Analyzer, imported as one unit, we do not believe 9027.90.58 applies to either of the two when imported separately as you proposed.
The applicable subheading for the Curling Probe/Network Analyzer, imported as one unit, will be 9030.84.0000, HTSUS, which provides for "other" instruments or apparatus, with a recording device, for measuring or checking electrical quantities. The rate of duty will be 1.7 percent ad valorem.
The applicable subheading for the Curling Probe and the Network Analyzer, imported separately, will be 9030.90.8856, HTSUS, which provides for Parts and accessories of articles of subheading 9030.84. The rate of duty will be 1.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Thomas J. Russo
National Commodity Specialist Division