The tariff classification of a gas analysis instrument.

N124635 October 5, 2010 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Ms. Kim NormandBrooks Automation 15 Elizabeth Drive Chelmsford, MA 03038 RE: The tariff classification of a gas analysis instrument. Dear Ms. Normand: In your letter dated September 22, 2010, you requested a tariff classification ruling. No sample was provided. The merchandise at issue is the Simplicity Solutions Vacuum Quality Monitor 830 (VQM830). In your submission you state “[The] VQM830 is a gas analysis instrument based on anharmonic resonant ion trap mass spectrometry technology. The system consists of an electronics control unit, a high vacuum sensor, interconnection cables and a software package. The VQM830 system is designed to analyze gas composition in environmental, industrial processing and research applications.” Per the Product Highlights section of the brochure you included with your ruling request, the VQM830 is capable of providing instant information on the “10 most prevalent gases in normalized, percentage and absolute, total pressure & partial pressure trend graphs.” The device also provides accurate low mass hydrogen and helium measurements. The System Features section of the brochure indicates that the VQM830 has a “leak detection mode.” This presumably utilizes its ability to identify and quantify a gas which would not be present if there were no leak, similar to the apparatus used for “detecting leaks in mains, etc” cited in Harmonized System Explanatory Note 10 to 90.27. The applicable subheading for the VQM830 will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus. 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 J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division