The tariff classification of superconducting nuclear magnetic resonance (NMR) magnet instruments from England

NY C86387 May 1, 1998 CLA-2-85:RR:NC:1: 112 C86387 CATEGORY: Classification TARIFF NO.: 8505.90.8000 Mr. Scott Rodman Coopers & Lybrand, L.L.P. 650 Third Avenue South Minneapolis, MN 55402-4333 RE: The tariff classification of superconducting nuclear magnetic resonance (NMR) magnet instruments from England Dear Mr. Rodman: In your letter dated April 1, 1998, on behalf of Varian Associates, Inc., you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the superconducting nuclear magnetic resonance (NMR) magnet instrument is used in an NMR spectrometer. The spectrometer is used to evaluate the structure of chemical molecules. The NMR magnet instrument consists of a superconducting magnet, a cryostat, room temperature shims, and gradient coils. When electrically charged, the NMR magnet instrument provides the necessary environment for analysis of the structure of chemical modules through creation of a magnetic field. The applicable subheading for the NMR magnet instrument will be 8505.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets. The rate of duty will be 1.8 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 have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division