The tariff classification of Refractometers and Polarimeters from Germany

NY 866757 SEP 25 1991 CLA-2-90:S:N:N1:114 866757 CATEGORY: Classification TARIFF NO.: 9027.50.4015 Mr. Hans J. Copek Copek Industrial Products, Inc. 170 Linden Street Wellesley, Massachusetts 02181 RE: The tariff classification of Refractometers and Polarimeters from Germany Dear Mr. Copek: In your letter dated August 23, 1991, you requested a tariff classification ruling on refractometers and polarimeters. Both are used in the food and beverage industries to determine sugar concentration. Refractometers are used to determine the refractive index of liquids or solids. Polarimeters are instruments for measuring the angle through which the plane of polarization of a ray of light is rotated through a substance. Saccharimeters are special types of polarimeters which are used to determine the strength of sugar solutions. In your letter you indicate that the refractometers and polarimeters use the visible part of the spectrum in performing their measurements. The exception is the Polartronic-NIR, which utilizes the near-infrared portion of the spectrum. The polarimeters are the Polartronic-Universal, Identification No. 04280, which contains an interference filter for 880 nanometers (the near infra-red range); the Polartronic-E Series, Identification No. 03206, with an interference filter for 589 nanometers, and Identification No. 03207 with an interference filter for 546 nanometers; and the Polartronic-D, Identification No. 09191. The refractometers are the DUR Digital Universal Refractometer, Identification No. 04148; the DUR-S Series, Identification Nos. 03430, 03600, and 04247; the ATR Automatic Table Refractometer, Identification Nos. 03850 and 04010; and the Refractomat-P, Identification No. 08121. All of these models of refractometers and polarimeters are optical- electrical measuring devices in which the measurement is converted into an electrical signal which varies according to the factor being ascertained. The applicable subheading for the refractometers and polarimeters, which utilize a varying electrical phenomenon in their operation, will be 9027.50.4015, 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, chemical analysis instruments and apparatus. The rate of duty will be 4.9 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