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March 26, 1999

CLA-2-90:RR:NC:MM:114 D89043

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9027.30.4040, 9027.80.4530

Mr. Dave Joyce
Joyce Logistics, Inc.
313 Glen Echo Road
Philadelphia, PA 19119

RE: The tariff classification of analytical instruments from Germany

Dear Mr. Joyce:

In your letter dated March 6, 1999, on behalf of Elementar Americas, Inc., you requested a tariff classification ruling.

The High TOC is a multipurpose analyzer which performs wet and dry chemical analysis for total organic compounds. The measurement is performed using an infrared spectrophotometer that produces an electrical signal which is proportional to the concentration of the component being measured.

The Vario EL is a multipurpose liquid and solid analyzer which performs wet and dry chemical analysis for carbon, hydrogen, nitrogen, sulfur and oxygen. The analysis is performed by separating the compounds after combustion by means of selective absorption traps. The traps are individually heated to release the trapped component which is then sent to the thermal conductivity detector. The detector emits an analog electrical signal that is proportional to the component being measured.

There is an optional infrared or ultraviolet detector for the Vario EL. The optional detectors add additional capabilities to the Vario EL. The optional spectrophotometric detectors are stand-alone units, which produce an analog electrical signal that is proportional to the component being measured.

The applicable subheading for the High TOC will be 9027.30.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for spectrometers, spectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared); electrical; spectrophotometers. The rate of duty will be free. The applicable subheading for the Vario EL, imported without the optional IR or UV detector, will be 9027.80.4530, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, “electrical” apparatus for chemical analysis of solids and liquids, which apparatus does not use optical radiations, chromatography or electrophoresis. The rate of duty will be free.

The applicable subheading for the separately imported IR or UV detectors, which are stand-alone spectrophotometers, will be 9027.30.4040, Harmonized Tariff Schedule of United States (HTS), which provides for spectrometers, apectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared); electrical; spectrophotometers. The rate of duty will be free.

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 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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