The tariff classification of a Balanced Detector from Germany

N359718 March 26, 2026 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9027.50.4060 Axel Schönbeck Noisy Labs GmbH Luruper Hauptstraße 1 Hamburg 22547 Germany RE: The tariff classification of a Balanced Detector from Germany Dear Mr. Schönbeck: In your letter dated March 13, 2026, you requested a tariff classification ruling. Descriptive literature was provided for our review. The item under consideration is described as a Balanced Detector (model number BD-HQE-775), which is a high-quantum efficiency (HQE) balanced photodetector designed for operation at a wavelength of 400 nm to 1030 nm. Balanced Detectors are devices that utilize two precisely matched photodiodes and a differential amplifier to subtract two optical input signals from each other. This subtraction process effectively cancels out common-mode noise (like laser intensity fluctuations) present in both inputs, significantly improving the signal-to-noise ratio. HQE indicates the detector is highly efficient at converting incoming photons into electrical signals. This is crucial for detecting weak optical signals, such as those encountered in quantum optics or astronomy. The 400 nm to 1030 nm wavelength specifies the optimal wavelength range for which the detector is designed to operate. The Balanced Detector consists of a laser beam detector housed in a casing (dimensions: 80 mm x 138 mm x 29 mm), a connector for an external electronic demodulation signal, and a base adjusted for a laser beam height of 50 mm for mounting on an optical bench. The balanced homodyne detector comprises two photodiodes for detecting optical signals. Each diode is separately illuminated with a laser beam and converts the incident optical signal into a photocurrent. The difference between these photocurrents is converted into a voltage, which can be directly read from a DC output. The AC output of the device provides the signal after it passes a transimpedance amplifier and is filtered by a high-pass filter. Additionally, the voltage signal can be mixed with a demodulation signal. The result of this mixture can be taken from the demodulation output. All inputs and outputs are equipped with SMA (SubMiniature version A) connectors. Laser radiation is directed and measured onto the two integrated photodiodes via mirrors and lenses. The applicable subheading for the Balanced Detector (model number BD-HQE-775) will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Other.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division