The tariff classification of the MQO laser from Finland

NY M86792 October 13, 2006 CLA-2-90:RR:NC:MM:114 M86792 CATEGORY: Classification TARIFF NO.: 9013.20.00 Mr. Chuck Ratermann rpmc 203 Joseph Street O’Fallon, MO 63366 RE: The tariff classification of the MQO laser from Finland Dear Mr. Ratermann: In your letter dated September 12, 2006 you requested a tariff classification ruling. The MQO laser is a diode pumped solid-state laser manufactured in Finland. MQO stands for miniature Q-switched oscillator. In most cases, the imported MQO will consist of three components: the laser head, the diode and the controller. The laser head is contained in a cylindrically shaped housing. The housing contains the lasing material, which is usually a piece of YAG or YLF or YVO4 and a passive q-switch material. The passive q-switch material is an opaque lens that turns clear with heat so as to allow the laser light to be emitted in pulses. The single emitter 808 nanometer (nm) laser diode and a thermal electric cooler are contained in a square black housing. The housing has fins, which function to take the waste heat away. A fiber cable connects the laser diode to the laser head and delivers the diode light to the laser head. The third component of the MQO is the controller. This is slaved to a computer in order to operate the laser. The imported MQO will not include the power supply or a computer. The MQO will be imported as an OEM-only laser. The exact applications for this laser are not known at this time. The MQO laser is available in wavelengths of 946, 1047, 1053, and 1064 nm. The applicable subheading for the MQO laser will be 9013.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lasers, other than laser diodes. The rate of duty will be 3.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division