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NY 893882





January 31, 1994

CLA-2-90:S:N:N3:114 893882

CATEGORY: CLASSIFICATION

TARIFF NO.: 9027.50.4060, 9027.80.4560

Mr. Valerio Gelpi
Blue 105
1618 Grismer Ave.-Suite 106
Burbank, California 91504

RE: The tariff classification of Milk Analyzer Modules from Italy

Dear Mr. Gelpi:

In your letter dated December 31, 1993, you requested a tariff classification ruling.

The NISVA milk analyzing equipment consists of a cryoscope, modules for testing fat, protein and lactose, and a computer with an interface and software. The computer will be imported with the modules because the modules cannot be used without a computer. Each computer can operate up to four modules. The modules can also be sold (shipped) alone to customers who already own a central unit. The typical customer for this equipment will be dairy companies, stock farms and laboratories.

The Mas MC 100 is a cryoscope for analyzing the water content of milk. In operation, a 20 ml sample of milk is placed in a container situated in a turret above the module; the sample is subjected to a temperature of -7 degrees Celsius. When the temperature of the sample reaches -3 degrees Celsius, it is gently shaken until it freezes. A sensor, identified in your letter of January 24, 1994 as a thermistor, reads the sample's characteristics and sends the data to a computer which makes a temperature calculation. The cryoscope contains no optical elements and does not utilize optical radiations to perform its measurements. The cryoscope module will be sold with a computer or can be sold alone to clients who already own a computer.

The MAS MG 010 is a fat gauge used to analyze the fat content of milk. The MAS MP 08 is a protein gauge for analyzing the protein content of milk. A third module is the lactose gauge for measuring the amount of lactose in milk. There is no model number specified for the lactose gauge. According to your letter of December 31, 1993, the fat, protein, and lactose gauges operate using infrared light. In operation, each module takes a 20 ml milk sample, deposits it in the ultrasound homogenizer and homogenizes the sample. The sample is then analyzed using infrared light. A sensor measures the amount of light which creates a signal for the computer which makes a calculation as to amount of fat, protein or lactose. The fat, protein, and lactose gauges operate under the same method of operation; the infrared wavelength is changed according to the individual analysis being performed. These modules will be sold with a computer or can be sold alone to clients who already own a computer.

The MAS Central Unit is an Apple Macintosh computer with monitor, keyboard, mouse, interface circuit and software. According to your letter of December 31, 1993, the software used to perform the analysis of the recorded data will be imported downloaded on the hard disk drive of the computer rather than in floppy diskette form. You also indicate that the Apple Macintosh computer, the National Instruments interface and the software are manufactured in the United States.

The applicable subheading for the cryoscope module sold with the computer or sold separately will be 9027.80.4560, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysis, electrical, other physical analysis instruments and apparatus. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the fat gauge, the protein gauge, and the lactose gauge sold with the computer or sold separately will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysis, other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), electrical, other. The rate of duty will be 4.9 percent ad valorem.

At this time, we cannot issue a ruling on the classification of a separately imported (imported without the analyzer modules) computer with the interface and the software. In order to issue a classification ruling, we require additional information. You state in your letter that the interface is inside the processor (computer) and that the computer, the interface, and the software are of United States manufacture. We need to know what operations are performed on the computer, the interface and the software in the foreign country. Are the components subjected to an assembly operation in Italy? Are they simply packaged together in Italy? If you require a ruling on the computer, imported separately from the modules, please resubmit your request with the information. For your information, software, whether in the form of floppy diskettes or downloaded onto a hard disk drive, in general, is separately classifiable under subheading 8524.90.40, Harmonized Tariff Schedule of the United States, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, other, other. The rate of duty is 9.7 cents per square meter of recording surface.

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

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