The tariff classification of a differential plunger device from Germany.

N137759 January 7, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Ben ShuartMichigan State UniversityNational Superconducting Cyclotron Lab 1 Cyclotron LabSouth Shaw Lane East Lansing, MI 48824 RE: The tariff classification of a differential plunger device from Germany. Dear Mr. Shuart: In your letter dated December 13, 2010, you requested a tariff classification ruling. No samples were provided. Included with your submission was a letter from the Institut fur Kernophysik of the Universitat zu Kolm (University of Cologne), which in its System Description states:“The [differential] plunger device is an experimental device for level lifetime measurements with rare isotope beams available at NCSL [National Superconducting Cyclotron Lab]. The device holds three thin metal foils in the beam path and is able to separate the foils by very precise distances. A nuclear excited state is produced in the first foil (the target) and decays in flight traveling a distance related to its gamma-decay lifetime. If the decay occurs after the nucleus passes through the second or third foil (the degrader), the nucleus will be traveling significantly slower. The energies of gamma rays are Doppler-shifted according to the velocity of the nuclei and the lifetime can be obtained from measurements with different target-degrader distances. “The plunger will consist of one target folder, two independent degrader folders, motors, control devices, and systems for distance measurements. The whole system, except for the controllers and monitors, will be installed at the target place of the S800 or ReA3 beam line.” Although you did not propose a classification in your covering document, you did attach an ITA (International Trade Administration, Department of Commerce) Form 338P, which indicates, regarding Section 4-D of that form, that the person filing it believed that its “proper classification under the subheadings contained in Chapter 1-97” of the HTSUS is 8543.90.8845, which provides for parts of particle accelerators. However, as stated in Harmonized System Explanatory Note 1 to 8543, “Particle accelerators …are devices for imparting high kinetic energy to charged particles (electrons, protons, etc.)” Your item is not necessary for that process. Instead, it is used in gathering information about the lifetime of particles using the output of a particle accelerator. While it is “associated with the broader activity” of particle acceleration, it is not a part of the accelerator itself, following the principle in Court of Appeals for the Federal Circuit Decision 01-1049 (Rollerblade, Inc. v. United States, March 5, 2002). The applicable subheading for the differential plunger device will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90. The rate of duty will be 1.7% ad valorem. If you are seeking a Department of Commerce determination in regard to HTSUS 9810.10.00.60, the first step is to transmit a 338P to our Headquarters Office in Washington, DC, as addressed in the 338P you included, for their assignment of a 5 digit docket for it, as stated in CUSTOMS DIRECTIVE 3550-073A, dated AUGUST 16, 2002. 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