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NY 884914

April 27, 1993

CLA-2-90:S:N:N3:114 884914


TARIFF NO.: 9027.50.4060, 8524.90.40

Mr. Erik D. Weiss
Ms. Mary E. Wright
Grunfeld, Desiderio, Lebowitz, Silverman & Wright One Boston Place, Suite 1650
Boston, Massachusetts 02108

RE: The tariff classification of ellipsometers and software from France.

Dear Mr. Weiss and Ms. Wright:

In your letter dated April 1, 1993 on behalf of Sopra, Inc. of Acton, Massachusetts, you requested a tariff classification ruling.
The ellipsometers are models EL4G, ES4, EL4, and ES4-OMA. Ellipsometers are instruments which measure the polarization of light reflected from a surface over an entire spectral range from near ultraviolet to the infrared region of the spectrum. The ellipsometers consist of a light source, a polarizing element to polarize the light, an analyzing element, a monochromator, a photoelectric detector and an interface that allows for computer operation. Software may be imported with the ellipsometers.

The applicable subheading for the ellipsometers will be 9027.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), electrical, other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the software will be 8524.90.40, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, other, other. The rate of duty will be 9.7 cents per square meter of recording surface.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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