The tariff classification of analysis machines from Australia

PD B88392 August 21, 1997 CLA-2-90:CO:MSC:C24:B88392 CATEGORY: Classification TARIFF NO: 9022.29.8000, 9027.10.2000, 9027.80.4560 Ms. Julia Guy Mid-America Overseas, Inc. 4820 Clark Howell Highway, Suite C-11 Atlanta, GA 30349 RE: The tariff classification of analysis machines from Australia Dear Ms. Guy: In your letter dated August 7, 1997, you requested a tariff classification ruling on behalf of your client, Scan Technologies. You provided illustrative and descriptive literature for five different machines. The COALSCAN Model 2500 Ash Analyzer is a machine which uses a computer controlled non-contacting nucleonic measuring technique to provide continuous on-line analysis of ash in bulk coal streams. The principle of measurement is Low Energy Gamma Ray Transmission, utilizing two radioisotope sources of different energies. The COALSCAN Model 9500 Coal Analysis System is a machine which uses a Harwell spectrometer to perform continuous on-line elemental, bulk density and moisture analysis of coal. The spectrometer measures gamma ray absorption after it is passed through the coal. The GEOSCAN Through Belt Analyser is a machine which uses Prompt Gamma Neutron Activation Analysis (PGNAA) to perform continuous on-line elemental analysis of bulk cement material sliding through it on a standard conveyor belt. It incorporates a spectrometer which measures the gamma rays after reaction with the material. The Carbon in Fly Ash Analyzer Model 310 is a machine which uses microwaves to provide continuous on-line analysis of the amount of carbon present in flue gasses. The measurement cabinet contains a sample tube, measurement system, microwave generator and electronics. The COALSCAN TBM 100 Series Microwave Moisture Monitor is a machine which provides continuous on-line measurement of the moisture of non-conducting materials such as coal. It uses a combination of microwave attenuation and gamma ray absorption to arrive at a moisture value. The applicable subheading for the COALSCAN Model 2500 Ash Analyzer, COALSCAN Model 9500 Coal Analysis System, and GEOSCAN Through Belt Analyser, will be 9022.29.8000, Harmonized Tariff Schedule of the United States, which provides for apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, for other uses. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the Carbon in Fly Ash Analyzer Model 310 will be 9027.10.2000, Harmonized Tariff Schedule of the United States, which provides for gas or smoke analysis apparatus, electrical. The rate of duty will be 3 percent ad valorem. The applicable subheading for the COALSCAN TBM 100 Series Microwave Moisture Monitor will be 9027.80.4560, Harmonized Tariff Schedule of the United States, which provides for instruments and apparatus for physical or chemical analysis, electrical, other physical analysis instruments and apparatus. The rate of duty will be free. 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. Sincerely, Thomas S. Winkowski Port Director Los Angeles International Airport