NY 857414

NOV 15 1990


CLA-2-90:S:N:N1:104 857414

Ms. Susan Friend
Yamato Customs Brokers U.S.A., Inc.
920 N. Dillon Drive
Wood Dale, Illinois 60191

RE: The tariff classification of large mask pattern generator systems from Japan.

Dear Ms. Friend:

In your letter dated October 18, 1990 on behalf of NSK Corp. of Elmhurst, Illinois you requested a tariff classification ruling. The Large Mask Pattern Generator Systems, Models LZ-1000 and LZ-340, are optical pattern generators which produce photomasks for VLSI patterns used in the manufacture of high-definition TV, LCD's etc. Both models feature a high precision X-Y stage and a variable aperture. The systems also include the computer hardware - processor, terminal, printer etc. - necessary to operate the pattern generator.

The applicable subheading for the Large Mask Pattern Generator Systems will be 9017.20.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for other drawing instruments. The rate of duty will be 5.8 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