The tariff classification and status under the North American Free Trade Agreement (NAFTA), of RTM-3 Microscope from Canada; Article 509

NY J87571 August 20, 2003 CLA-2-90:RR:NC:MM:114 J87571 CATEGORY: Classification TARIFF NO.: 9011.80.00 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of RTM-3 Microscope from Canada; Article 509 Dear Mr. Forbes: In your letter dated June 11, 2003 you requested a ruling on the tariff classification on the RTM-3 Microscope and the status of the RTM-3 Microscope from Canada under the NAFTA. The RTM-3 Microscope/Microscopy System is used in cancer research, cellular motion, drug pathogen reactions, toxicology, marine biology, veterinary research, pathology, botany, food development, cytology virology, food contamination and drug development. The microscope includes a broadcast recording format and broadcast color monitor, imaging software, a computer and computer system and control software. Your brochure indicates that the microscope enables the real time study and exploration of living samples. The RTM-3 utilizes the DVC Pro 50 broadcast recording format. You provided a listing of the components of the microscope system, indicating that some components are imported into Canada from Japan, Korea, Taiwan, the United Kingdom, Russia and Germany. Other components are produced in the USA, Mexico and Canada. Based on the information provided, it appears that the components from Japan, Korea, Taiwan, the United Kingdom, Russian and Germany, with the exception of some components which are considered de minimis, undergo a tariff classification shift in Canada. The applicable tariff provision for the RTM-3 Microscope/Microscopy System will be 9011.80.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for compound optical microscopes, other microscopes. The general rate of duty will be 6.4 percent ad valorem. The non-originating materials used to make the microscope system have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/90.27. The microscope system will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division