The tariff classification of a microwave heating system from Germany

N005054 January 12, 2007 CLA-2-84:RR:E:NC:1:120 CATEGORY: Classification TARIFF NO.: 8514.40.0000 Mr. Elmer Fredd Princeton Plasma Physics Laboratory Mail Stop 08 Room 118 New Engineering Wing Princeton, NJ 08543 RE: The tariff classification of a microwave heating system from Germany Dear Mr. Fredd: In your letter dated January 5, 2007 you requested a tariff classification ruling. The merchandise under consideration is the microwave heating system used to heat research plasmas in an energy research experiment. The system is composed of Gyrotron vacuum tube components, which use a magnetic field to generate microwave energy from an electron beam inside the tube and transmission lines components. It provides controllable and localized deposition of power within the plasma. The system is an open donut form with coils and tubes attached and not enclosed in the form of an oven or furnace. In your letter you suggested classification of subheading 8514.20.8000. That provision provides for furnaces and ovens. However, in this case the merchandise does not have the characteristics of a furnace or oven. The Explanatory Notes for Section XVI, Chapter 85.14 are not legally binding, yet provide guidance in classification. Thus, Heading 8514 includes electric induction or dielectric heating equipment (for example, microwave equipment), even if not in the form of a furnace or oven. The applicable subheading for the microwave heating system will be 8514.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other equipment for the heat treatment of materials by induction or dielectric loss. The rate of duty will be free. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division