The tariff classification of Laser Scattering Particle SizeDistribution Analyzers and a Sulfur-In-Oil Analyzer fromJapan

NY 863015 MAY 15 1991 CLA-2-90:S:N:N1:114 863015 CATEGORY: Classification TARIFF NOS.: 9031.40.0080, 9022.19.0000 Mr. Hideyuki Nishibun Horiba Instruments Incorporated 17671 Armstrong Avenue Irvine, California 92714 RE: The tariff classification of Laser Scattering Particle Size Distribution Analyzers and a Sulfur-In-Oil Analyzer from Japan Dear Mr. Nishibun: In your letter dated May 1, l991, you requested a tariff classification ruling. The Laser Scattering Particle Size Distribution Analyzers, models LA-700 and LA-900, are designed to measure particle size distribution in materials. Light from a He-Ne laser and from a tungsten lamp is used to irradiate particles. The light irradiating the particles is scattered at various angles. If the particles are larger, the scattering tends to be concen- trated in a forward direction. The smaller particles cause the light to be scattered in all directions. To measure the distribution of low angle scattered light, a condenser lens is used with an array detector at the focal point of the lens. To measure large angle scattered light, detectors are used at the sides and rear of the sample chamber. The distribution of the particles is calculated from the angular measurement of the scattered light detected by all of the detectors. You indicate in your letter that the color monitor and the printer that you use with the LA-900 is purchased from a source in the United States and will not be imported. The Sulfur-In-Oil Analyzer, model SLFA-1800, measures the total sulfur concentration in oil products. Measurement is accomplished by non-dispersive fluorescent x-ray analysis. The results are displayed on a liquid crystal monitor and simultaneously, the unit's built-in thermal printer produces a hard copy. The applicable subheading for the Laser Scattering Particle Size Distribution Analyzer, models LA-700 and LA-900, will be 9031.40.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring and checking instruments, appliances, and machines, not specified or included elsewhere in this chapter, other optical instruments and appliances, other. The rate of duty will be 10 percent ad valorem. The applicable subheading for the Sulfur-In-Oil Analyzer, model SLFA-1800, will be 9022.19.0000, HTS, which provides for apparatus based on the use of x-rays, for uses other than medical. The rate of duty will be 2.1 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