CLA-2-90:OT:RR:NC:4:414

Mr. Michael Unsworth
Michael Unsworth dba Joker Logistics Brokerage
11301 Metro Airport Center Drive
Suite 170
Romulus, MI 48174

RE: The tariff classification of lasers from United Kingdom

Dear Mr. Unsworth:

In your letter dated October 12, 2009, on behalf of Lavision, Inc., you requested a tariff classification ruling.

You state that laser series Nano L, Nano S, LDY300 and LPY consist solely of lasers. They are the principal components in particle image velocimetry (PIV) instruments. The lasers illuminate particles in liquid or gas media so that images of the fluid dynamics of the media may be made. The lasers are utilized in measurement applications such as combustion, engines, sprays, particle imaging, fluid mechanics, and material mechanics. They can also be utilized in laser induced fluorescence, laser induced incandescence and holographic imaging applications. More specifically, the lasers are the illumination source for a flow mapping system (PIV). They form a light sheet to illuminate smoke particles in wind tunnel and waste tunnel fluid dynamics research applications. The lasers operate in approximately the 106 to 1064 nanometer wavelength range. You also state that ancillary equipment such as positioning devices, work-tables, work-holders, means of feeding or positioning workpieces or means of observing and checking the progress of operation are not present at the time of importation.

The Nano L series are ultra compact pulsed Nd: YAG lasers. The lasers pulse repetition rate is up to 100Hz making it useful in imaging applications. The Nano S series are ultra compact pulsed Nd: YAG lasers. They are used in industrial and scientific applications. The Nano S series is a fully featured laser offering up to 130mj (millijoule) per pulse at 1064 nanometer wavelength range.

The LDY300 series are diode pumped Q-switched Nd: YLF lasers. The LDY300 series are diode pumped, dual cavity, Nd: YLF laser systems designed for time resolved imaging applications such as PIV and to pump applications. The output energies of up to 30mj, 547 nanometers per cavity at 1 kHz (kilohertz) are available.

The LPY series are pulsed Nd: YAG lasers. They are used in industrial and scientific applications in which a high energy laser is required.

The applicable subheading for the laser series Nano L, Nano S, LDY300 and LPY will be 9013.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lasers, other than laser diodes. The rate of duty will be 3.1 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 Barbara Kiefer at (646) 733-3019.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division