The tariff classification of stereoscopic microscopes imported with digital cameras

N069275 August 7, 2009 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9011.10.8000 Mr. Karl Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of stereoscopic microscopes imported with digital cameras Dear Mr. Krueger: In your letter dated July 10, 2009, on behalf of Leica Microsystems Inc., you requested a tariff classification ruling. The Leica M series microscopes are described as high performance stereomicroscopes. Stereoscopic microscopes are compound optical microscopes that allow specimens to be viewed in three dimensions. The model numbers of the stereomicroscopes are M125, M205, M205C, and M165C. You state that these microscopes will be imported with the Leica DFC500 digital camera system. The Leica DFC500 is a high-resolution digital camera with 12 megapixel power. You believe that the stereoscopic microscopes imported with digital cameras are properly classified under subheading 9011.10.4000, HTSUS, which provides for compound optical microscopes, including those for photomicrography, cinemicrography or microprojection; stereoscopic microscopes; provided with a means for photographing the image, dutiable at 3.9 percent. We note that the Leica DFC500 high resolution digital camera, if imported separately from the microscope, would be classified under heading 8525, HTSUS, which provides for digital cameras. Heading 9011, HTSUS, covers compound optical microscopes. The Explanatory Notes for heading 9011, HTSUS, state that the heading also covers microscopes for photomicrography and microscopes for cinephotomicrography. The Explanatory Notes state that “In addition to the visual observation of the specimen, these also permit the photographic recording of magnified images. They may be composed either of a microscope permanently incorporating a photographic or cinematographic camera, or of a conventional microscope to which a conventional photographic or cinematographic camera can be temporarily fixed by means of a simple attachment.” The Explanatory Notes also state that “separately presented photographic or cinematographic cameras for photomicrography or cinephotomicrography are excluded (heading 90.06 or 90.07, respectively).” It is New York’s opinion that the stereoscopic microscopes imported with digital cameras cannot be classified under subheading 9011.10.4000, HTSUS, because the tariff language “provided with a means for photographing the image” clearly refers to microscopes that include film-based cameras, including still photographic cameras of heading 9006 and cinematographic cameras of heading 9007. The applicable subheading for the Leica M125, M205, M205C, and M165C stereoscopic microscopes imported with Leica DFC500 digital cameras will be 9011.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other stereoscopic microscopes. The rate of duty will be 7.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division