90271000

HS code 9027100000 (Chapter 90 "Optical, measuring, medical instruments"; Heading 9027 "Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refracto-meters, spectrometers, gas or smoke analysis app-aratus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes"; Subheading 902710 "Gas or smoke analysis apparatus") under the Korea tariff schedule classifies "Gas or smoke analysis apparatus". Korea customs apply MFN rate of 8, WTO bound rate 0. Statutory unit of measure: U/KG. 31 free trade agreement preferential rates are available for this code.