RE: The tariff classification of a vacuum system from the Czech Republic

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365479 October 15, 2026 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9597 Charles Crawford Flux Space LLC 17675 Butteville Road NE Woodburn, OR 97071-8436 RE: The tariff classification of a vacuum system from the Czech Republic Dear Mr. Crawford: In your letter dated September 28, 2026, you requested a tariff classification ruling. The product in question is a custom-designed vacuum system consisting of several interconnected components that together create, regulate, monitor, and maintain a hermetically sealed, controlled high-vacuum environment for conducting experiments or processes in a vacuum. The imported system components include one cylindrical, welded stainless-steel vacuum chamber with two hinged doors, flanges, vacuum viewports, mounted on a welded frame with plastic wheeled casters and levelling feet, a turbomolecular pump, a multi-stage Roots primary pump, a vacuum angle valve, a vacuum gauge, and a remote control unit. The system will also include interconnecting cables and pump-side coolant hoses and fittings. You state that the recirculating chiller for the turbomolecular pump is not part of the the importation, nor are any high-voltage feedthroughs. The system is designed for research and is not used for semiconductor manufacturing. The system will be imported disassembled for shipment purposes, and packaged together in a single crate. We find that the subject vacuum system described above and imported in a single shipment under one entry, constitutes a functional unit pursuant to Section XVI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS), because it is a system that consists of individual components that are intended to contribute together to a clearly defined function, specifically, creating a vacuum for conducting experiments or processes. In accordance with General Rule of Interpretation (GRI) 1 (applying Note 4, Section XVI) and GRI 2(a), the applicable subheading for the vacuum system will be 8479.89.9597, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. 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 Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division