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March 25, 1999

CLA-2-90:RR:NC:MM:114 D88857


TARIFF NO.: 9027.30.4040, 8537.10.9070

Ms. Barbara Dawley
Meeks & Sheppard
330 Madison Avenue
39th Floor
New York, New York 10017

RE: The tariff classification of the Vitros 250 Chemistry System and a circuit board assembly

Dear Ms. Dawley:

In your letter dated March 3, 1999, on behalf of Ortho-Clinical Diagnostics, you requested a tariff classification ruling.

The Vitros 250 Chemistry System is an analytical instrument for use by laboratories in the chemical analysis of serum, urine, and cerebral spinal fluid specimens. Factors such as total bilirubin, glucose, iron, triglycerides, and total protein can be determined by the analyzer.

Two analytical methods are incorporated in the Vitros 250. An electrometer reads ISE chemistries by measuring the electrical voltage generated by an ion-selective electrode slide to give precise indication of an electrolyte concentration. The reflectance spectrophotometer reads rate chemistries by measuring the intensity of the reflected light of given wavelengths.

There are three basic formats available for the slides used in the Vitros 250. Colorimetric slides, potentiometric slides and immuno-rate slides can be prepared. The reflectance spectrophotometer reads the colorimetric and immuno-rate slides; the electrometer reads the potentiometric slides.

Additional U.S. Note 3 to chapter 90 states that “for the purposes of this chapter, the terms “optical appliances” and “optical instruments” refer only to those appliances and instruments which incorporate one or more optical elements, but do not include any appliances or instruments in which the incorporated optical element or elements are solely for viewing a scale or for some other subsidiary purpose.” The Vitros 250 Chemistry System meets the definition of an optical instrument as stated in Additional U.S. Note 3 to chapter 90 and is classified as an optical instrument. You also request a ruling on the importation of a part of the Vitros 250 Chemistry System. The part is a circuit board assembly, which is also described as a Driver Board 2A12. The circuit board assembly is a populated board with active elements. This board is also designated as part number 353853. The primary purpose of the board is to send electrical signals in the form of currents and voltages to actuate various motors in the analyzer. It drives the motors which move the tray transport arm, the transport hook, the tip rack transport, the tray retainer, the diluent transport and the mixing cup transport.

Note 2 (a) to chapter 90 states that “parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings.” The circuit board assembly is a good of heading 8537. Therefore, this part is classifiable in its respective heading in chapter 85.

The applicable subheading for the Vitros 250 Chemistry System will be 9027.30.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysis; spectrometers, spectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared); electrical; spectrophotometers. The rate of duty will be free.

The applicable subheading for the circuit board assembly, imported for use solely with the Vitros 250 Chemistry System, will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for boards,...for electric control or the distribution of electricity,...: for a voltage not exceeding 1,000 v: other. The rate of duty will be 2.7 percent ad valorem.

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 212-637-7058.


Robert B. Swierupski

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