F81001 F8 Ruling Active

The tariff classification of refrigerators and superconducting magnets from England

Issued January 7, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.90.8000, 8418.69.0095

Headings: 8418, 8505

Product description

The Teslatron Superconducting Magnet System consists of a superconducting magnet, a cryostat, room temperature shims, and a temperature controller. When electrically charged, the magnet system provides the necessary environment for analysis of the structure of chemical modules through the creation of a magnetic field. The Kelvinox Dilution Refrigerators produce sample space temperatures approaching absolute zero. A typical system may include an insert and dilution unit, intelligent gas handling system (IGH) with pumps and control electronics, cold traps and liquid nitrogen container, and temperature sensors. The sample may be introduced by top loading or vacuum loading. The Heliox Refrigerators utilize a helium sorption pump system to achieve low temperatures for short-term experiments. The sample may also be introduced by top loading or vacuum loading. The Heliox differs from the Kelvinox primarily in the way the gas cycle works. The heliox system consists essentially of an insert with gas sorb, temperature controller, and the pumping system.

CBP rationale

The applicable subheading for the Teslatron Superconducting Magnet System will be 8505.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets. The applicable subheading for the Kelvinox Dilution Refrigerators and the Heliox Refrigerators will be 8418.69.0095, HTS, which provides for other refrigerating or freezing equipment: other.

Full text

NY F81001 January 7, 2000 CLA-2-84:RR:NC:1:104 F81001 CATEGORY: Classification TARIFF NO.: 8418.69.0095; 8505.90.8000 Ms. Jackie Barry Fritz Companies, Inc. Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of refrigerators and superconducting magnets from England Dear Ms. Barry: In your letter dated December 2, 1999 on behalf of Oxford Instruments America Inc. of Concord, Massachusetts you requested a tariff classification ruling. The Teslatron Superconducting Magnet System consists of a superconducting magnet, a cryostat, room temperature shims, and a temperature controller. When electrically charged, the magnet system provides the necessary environment for analysis of the structure of chemical modules through the creation of a magnetic field. The Kelvinox Dilution Refrigerators produce sample space temperatures approaching absolute zero. A typical system may include an insert and dilution unit, intelligent gas handling system (IGH) with pumps and control electronics, cold traps and liquid nitrogen container, and temperature sensors. The sample may be introduced by top loading or vacuum loading. The Heliox Refrigerators utilize a helium sorption pump system to achieve low temperatures for short-term experiments. The sample may also be introduced by top loading or vacuum loading. The Heliox differs from the Kelvinox primarily in the way the gas cycle works. The heliox system consists essentially of an insert with gas sorb, temperature controller, and the pumping system. The applicable subheading for the Teslatron Superconducting Magnet System will be 8505.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets. The rate of duty will be 1.3 percent. The applicable subheading for the Kelvinox Dilution Refrigerators and the Heliox Refrigerators will be 8418.69.0095, HTS, which provides for other refrigerating or freezing equipment: other. The rate of duty will be free. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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