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NY L87658




September 23, 2005

CLA-2-90:RR:NC:MM:114 L87658

CATEGORY: CLASSIFICATION

TARIFF NO.: 9011.80.0000

Mr. Damon P. Mitrakos
Armor Holdings, Inc.
13386 International Parkway
Jacksonville, FL 32218

RE: The tariff classification of the Universal Comparison Macroscope (UCM) and the Comparison Macroscope (COMAC)

Dear Mr. Mitrakos:

In your letter dated September 14, 2005 you requested a tariff classification ruling.

The Universal Comparison Macroscope (UCM) for Forensic Investigations is a macroscope used for forensic comparison of documents, tool marks, cartridges and bullets, banknotes and coins, and illegally produced tablets. The instrument will contain a warp resistant stand, optical comparison bridge, inclined binocular tube, optical port, a pair of eyepieces, mechanical stages with coarse and fine drives, a transmitted light deflection unit, three objectives, electric height adjustment and a dust cover.

The Comparison Macroscope (COMAC) is a macroscope used for forensic comparison investigations to examine documents, tool marks, cartridges and bullets, banknotes and coins, and illegally produced tablets such as synthetic amphetamines. The instrument will contain a warp resistant stand, optical comparison bridge, inclined binocular tube, optical port, a pair of eyepieces, mechanical stages with coarse and fine drives, a transmitted light deflection unit, two objectives and a dust cover.

Both the UCM and COMAC have two levels of magnification. The first stage of magnification is provided by the objective lens (the lens close to the object to be viewed) and the second stage of magnification is provided by the ocular lens (the eyepiece lens). The macrosocopes magnify objects between 1 to 50 times their actual sizes.

You have indicated that both models of macroscopes are almost always imported with the optional digital camera included. The digital camera is used to take digital images of the magnified objects. The UCM and COMAC are always imported with a camera mount. The macroscopes are used primarily by law enforcement personnel for the comparison of bullets, cartridge cases and tool marks.

The applicable subheading for the Universal Comparison Macroscope (UCM) and Comparison Macroscope, (COMAC) will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for compound optical microscopes; other microscopes. The rate of duty will be 6.4 percent ad valorem.

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 any question regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski, Director
Director,

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