Ion Mass Spectrometer. Secondary ion mass spectrometry;heading 9027; Explanatory Note (6) 90.27; Mass spectroscope; Massspectrograph; Mass spectrometry; Ion microscope; Ion microprobe;Heading 9030; General Rule of Interpretation 1.
Active· CBP ruling HQ 087407· Issued 1990-09-21
Ruling text
HQ 087407
September 21, 1990
CLA-2 CO:R:C:G 087407 AJS
CATEGORY: Classification
TARIFF NO.: 9027.80.40
Mr. John J. Galvin
Galvin, Haroian & Milawski
Attorneys at Law
425 Park Avenue - 29th Floor
New York, N.Y. 10022
RE: Ion Mass Spectrometer. Secondary ion mass spectrometry;
heading 9027; Explanatory Note (6) 90.27; Mass spectroscope; Mass
spectrograph; Mass spectrometry; Ion microscope; Ion microprobe;
Heading 9030; General Rule of Interpretation 1.
Dear Mr. Galvin:
Your letter of May 16, 1990, requesting a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), has been forwarded to this
office for reply.
FACTS:
The article in question is the Ion Mass Spectrometer 4f
(IMS). The submitted literature states that the merchandise at
issue is the only Secondary Ion Mass Spectrometry (SIMS)
instrument combining the capabilities of an ion microscope and an
ion microprobe. SIMS is described as a powerful technique used
for elemental surface analysis and depth profiling in a wide
range of materials. The IMS is claimed to have major
applications in semiconductor technology, material sciences,
geology and biology.
ISSUE:
Whether the IMS is classifiable within subheading
9030.10.00, HTSUSA, which provides for instruments and apparatus
for measuring or detecting ionizing radiations; or classifiable
within subheading 9027.80.40, HTSUSA, which provides for other
instruments and apparatus for physical or chemical analysis.
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LAW AND ANALYSIS:
Heading 9027, HTSUSA, provides for "[i]nstruments and
apparatus for physical or chemical analysis (for example,
polarimeters, refractometers, spectrometers, gas or smoke
analysis apparatus) . . . " Counsel for the importer states that
the IMS satisfies this description. Furthermore, mass spectro-
graphs and similar apparatus for analyzing the isotopic
constitution, etc., of materials are provided for within heading
9027. Explanatory Note (EN)(6) 90.27. The IMS performs isotope
analysis by use of mass spectrometry. However, Counsel claims
that the IMS is more than a mass spectrograph or similar
apparatus. We disagree with this claim for the following
reasons.
A mass spectroscope is an instrument used for determining
the masses of atoms or molecules found in a sample of gas,
liquid, or solid. McGraw-Hill Encyclopedia of Science and
Technology (MH) (6th ed.), vol. 10, p. 499 (1987). A spectro-
scope operates by sending a beam of ions (i.e., electrically
charged atoms or molecules) through a combination of electric and
magnetic fields so arranged that a mass spectrum is produced. If
the ions fall on a photographic plate which after development
shows the mass spectrum, the instrument is called a mass
spectrograph. However, if the spectrum is allowed to sweep
across a slit in front of an electrical detector which records
the current, it is called a mass spectrometer. The IMS at issue
involves this type of activity.
The submitted literature refers to the IMS at issue as a
mass spectrometer designed for imaging purposes. Mass spectrom-
etry is described as an analytical technique for identification
of chemical structures, determination of mixtures, and
quantitative elemental analysis, based on the application of the
mass spectrometer. MH p. 492. Mass spectrometry is also
described as a general quantitative and qualitative analyzer for
most components in all types of samples (i.e., gas, liquid or
solid). Van Nostrand's (VN), Scientific Encyclopedia, (7th ed.),
vol. II, p. 1798 (1988). Mass spectrometry operates by the
introduction of a sample into an evacuated area (ion source),
where it is ionized, accelerated by an electrostatic field and
separated according to mass. These masses are then collected and
measured.
The IMS combines the capabilities of an ion microscope and
an ion microprobe. Counsel for the importer states that in the
Ion Microscope Mode of the IMS, a primary ion beam of large
dimension illuminates the sample surface. Secondary ions are
emitted, which undergo mass filtering, and are then collected and
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displayed simultaneously for analysis. Counsel additionally
states that in the Ion Microprobe Mode of the IMS, a small
diameter primary ion beam is rastered over the sample surface.
Secondary ions are emitted from the sample surface which possess
the characteristics of the elements or isotopes of the sample.
These ions are then magnified and transformed into an electron
image which can be analyzed in several ways. Each of these
operations involve the type of mass spectrometry discussed
previously. Accordingly, we conclude that the IMS is accurately
described by the terms of heading 9027. More specifically, the
IMS is specifically provided for within subheading 9027.80.40,
HTSUSA.
Heading 9030, HTSUSA, provides for instruments and apparatus
for measuring or detecting alpha, beta, gamma, X-ray, cosmic or
other ionizing radiations. The key words in this heading are
"measuring or detecting". The instruments and apparatus
described within the ENs to this heading all involve the
measuring or checking of radiation. The IMS at issue does not
satisfy this description. Instead as counsel admits, the IMS
constitutes an instrument or apparatus for physical or chemical
analysis. Classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1
provides that classification is determined first in accordance
with the terms of the headings. The IMS at issue is not
described by the terms of heading 9030 and cannot be classified
therein.
HOLDING:
The Ion Mass Spectrometer at issue is classifiable within
subheading 9027.80.40, HTSUSA, which provides for other
instruments and apparatus for physical or chemical analysis
dutiable at the rate of 4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087407, retrieved 2026-10-12T05:19:51Z, republished verbatim. This digest is informational; only CBP issues binding rulings.