The tariff classification of liquid light guides from Germany

N035928 September 9, 2008 CLA-2-90:OT:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9013.80.9000 Mr. Nabil Shanouda EXFO Life Sciences & Industrial Division 2260 Argentia Road Mississauga (ON) Canada L5N 6H7 RE: The tariff classification of liquid light guides from Germany Dear Mr. Shanouda: In your letter dated July 23, 2008, you requested a tariff classification ruling. A sample of the quartz components was submitted with your ruling letter. You state that the liquid light guide comes in different series and with configurations of one pole, two poles or three poles for multi-site curing. You refer to the poles as output legged. At the input and output of the light guide, there is a cylinder shaped quartz component. The quartz components are used as a numerical aperture matching components as well as a seal against fluid loss. The light guide is filled with liquid. The liquid consists of calcium chloride and water, also known as calcium chloride dihydrate. The liquid is not flammable, explosive or toxic. The light guide delivers energy in wavelength ranges of 220nm-650nm for series 250, 300nm-650nm for series 300, 340nm-800nm for series 380, 400nm-700nm for series 700, and 420nm-2000nm for series 2000. Available in 3, 5 and 8nm tip diameters, these light guides are used for light delivery. The applicable subheading for the liquid light guide will be 9013.80.9000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical devices, appliances and instruments: other. The rate of duty will be 4.5 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