Reconsideration NY 838760; Stereo microscopes; compoundoptical microscopes; HQ 085754; Subheading 9011.20.40;Subheading 9011.20.80.

HQ 088121 February 26, 1991 CLA-2 CO:R:C:M 088121 AJS CATEGORY: Classification TARIFF NO.: 9011.20.80 Mr. Robert D. West Southern Precision Instrument Company 3419 East Commerce Street San Antonio, Texas 78220 RE: Reconsideration NY 838760; Stereo microscopes; compound optical microscopes; HQ 085754; Subheading 9011.20.40; Subheading 9011.20.80. Dear Mr. West; We have been asked to reconsider ruling letter NY 838760 (04/06/89), issued to your office regarding the tariff class- ification of your models 1869 and 1864 microscopes. FACTS: The articles at issue are the models 1869 and 1864 compound optical microscopes. They both possess a vertical viewing tube. The vertical tube facilitates the mounting of a camera for photography. Various types of cameras can be mounted to the microscopes. These cameras are not supplied by your company. The viewing tube also allows for simultaneous teacher/student viewing. ISSUE: Whether the subject compound optical microscopes are properly classifiable within subheading 9011.20.40, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "[o]ther microscopes, for photomicrography, cinemicrography or microprojection: provided with a means for photographing the image."; or classifiable within subheading 9011.20.80, HTSUSA, which provides for "[o]ther microscopes, for photomicrography . . . other." -2- LAW AND ANALYSIS: In ruling letter HQ 085754 (12/26/89), Customs dealt with the classification of a compound optical microscope capable of photomicrography, but which was imported without the device for photographing an image. We ruled that this type of device is not properly classifiable within subheading 9011.20.40, HTSUSA, as a photomicrographic compound optical microscope, provided with a means for photographing the image. This decision was based on the fact that an article cannot be considered to be "provided with a means for photographing the image" if it in fact lacks the means for photographing the image. The models 1869 and 1864 are compound optical microscopes which are capable of photomicrography, but imported without the device for photographing the image. Based on HQ 085754, these models are not properly classifiable within subheading 9011.20.40, HTSUSA. As imported, they both lack the means for photographing the image. Accordingly, these microscopes are properly classifiable within subheading 9011.20.80, HTSUSA. HOLDING: The models 1869 and 1864 compound optical microscopes are properly classifiable within subheading 9011.20.80, HTSUSA, which provides for "[o]ther microscopes, for photomicrography . . . other.", dutiable at the rate of 9 percent ad valorem. NY 838760 is hereby modified in accordance with Customs Regulation 177.9(d), 19 C.F.R. 177.9(d) (1990). This office recognizes that pending transactions may be adversely affected by this modification. Should this situation arise, you may notify this office and apply for temporary relief from the binding effects of this ruling. Such a request would be pursuant to Customs Regulation 177.9(d), 19 C.F.R. 177.9(d)(3). Sincerely, John Durant, Director Commercial Rulings Division