CLA-2-84:S:N:N1:105 883912
Mr. William R. Lamoureux
Vision, Inc.
5828 North Park Road
Hixson, TN 37343-4619
RE: The tariff classification of laboratory equipment from Germany
Dear Mr. Lamoureux:
In your letter dated March 8, 1993 you requested a tariff
classification ruling.
All the items you inquired about are employed in histology
laboratories that process tissue samples. The first two items are
electrically powered equipment: a MEDIM Modular Tissue Embedding
Center DDM-P066/II and MEDIM Microtome Cryostats. The other items
are paraffin and plastic material that is melted or chemically
softened for the purpose of embedding and holding tissue that is
to be thinly sliced in a microtome, and a stainless steel K-Mold
for molding paraffin around tissue samples. The nine embedding
materials are: MEDIM-Plast 58, MEDIM-Plast 52, MEDIM-K-Plast Set,
MEDIM-K-Mount Set, MEDIM-Solution A, MEDIM-Solution B, MEDIM-
Initiator, MEDIM-K-Mount Powder, and MEDIM-K-Mount Liquid.
The MEDIM Tissue Embedding Center DDM-P066/II is made up of
three modules: a pre-heater module, paraffin-dispenser and a
cooling module. Paraffin is heated to 60 degrees C.in the dispenser
module and then deposited into preheated molds already holding
tissue samples and then cooled in the cooling module, thereby
embedding the tissue in the paraffin.
The MEDIM Modular Microtome-Cryostats are all microprocessor-
controlled cryo-sectioning units. Models DDM-P500-O and DDM-P500-
O-M feature an ACF (Anti-Crystal Freezing) System for rapid
crystal-free freezing of specimens down to minus 60 degrees C. The
DDM-P500 and DDM-P55-M, without the ACF, cool down to minus 40
degrees C. The "M" at the end of the model designation indicates
that the unit includes a motorized microtome drive.
The applicable subheading for the MEDIM Tissue Embedding
Center DDM-P066/II will be 8419.89.5075, Harmonized Tariff Schedule
of the United States (HTS), which provides for other machinery,
plant or laboratory equipment, whether or not electrically heated,
for the treatment of materials by a process involving a change of
temperature such as heating . . . or cooling: other. The duty rate
will be 4.2 percent ad valorem.
The applicable subheading for MEDIM Modular Microtome Cryostat
Models DDM-P-500-O, DDM-P500-O-M, DDM-P500 and DDM-P55-M will be
9027.90.2000, HTS, which provides for microtomes. The duty rate
will be 6.2 percent ad valorem.
The applicable subheading for the MEDIM K-Mold will be
8480.60.0090, HTS, which provides for molds for mineral materials.
The duty rate will be 3.9 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the remaining items. Your request
for a classification ruling should include a detailed specs sheet
for each product and a statement of its use, as well as its CAS
Number. We also require a six ounce sample of MEDIM Plast 58 and
Plast 52.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport