United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J89715 - NY J89764 > NY J89735

Previous Ruling Next Ruling
NY J89735

November 7, 2003

CLA-2-85:RR:NC:1:127 J89735


TARIFF NO.: 8539.49.0040

Mr. Stephen R. Handy
Agilent Technologies, Inc.
395 Page Mill Rd., MS A2-04A
Palo Alto, CA 94303-0870

RE: The tariff classification of ultraviolet lamps from Japan and Germany.

Dear Mr. Handy:

In your letter dated October 9, 2003, you requested a tariff classification ruling.

The subject merchandise is ultraviolet lamps with each lamp consisting of an anode and a cathode in a glass envelope that is filled with low-pressure deuterium gas. It is stated that each discharge lamp is so constructed to contain a special coating, an aperture, and alignment components for use in Agilent’s 1100 Series HPLC (High-Performance Liquid Chromatograph). Further, it is noted that these lamps are considered to perform a necessary function in the detection and analysis of various chemical compounds.

You state that this merchandise should be classified as parts of liquid chromatographs under subheading 9027.90.5425, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysisparts and accessories: of electrical instruments and apparatus: other: of instruments and apparatus of subheading 9027.20, 9027.30, 9027.40, 9027.50 or 9027.80; of articles of subheading 9027.20.50. The claim that these lamps should be considered as parts of chromatographs under heading 9027, HTS, is supported in reference to similar lamps in the past being classified under the provision for parts and accessories of other optical measuring or checking instruments and appliances.

The subject lamps, however, are found to be of the same class or kind of articles classifiable under heading 8539, HTS. Further, U.S. Legal Note 2 (a) of Chapter 90, HTS, 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.” Therefore, in regard to this exclusionary legal note, consideration of classification under subheading 9027.90.5425, HTS, is precluded.

The applicable subheading for this ultraviolet lamp will be 8539.49.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lampsultraviolet or infrared lampsother, ultraviolet lamps. The rate of duty will be 2.6 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 George Kalkines at 646-733-3028.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: