CLA-2-84:OT:RR:NC:1:104
Ms. Jenny Millstein
Southeast Pathology Instrument Service, Inc.
203 E. Hudson
P.O. Box 183
Folly Beach, SC 29439
RE: The tariff classification of a Coverslipper and Cassette/Slide Printer/Labeler from an unknown country
Dear Ms. Millstein:
In your letter dated June 24, 2010 you requested a tariff classification ruling.
The first item is a Coverslipper which is a machine used in histology and cytology laboratories. It is used in the process of tissue sample diagnostics and analysis. The Coverslipper is an automated machine that takes a slide that has a thin section of tissue on it. The slides are loaded into a basket loading station. Each slide is ejected from the basket and a pre-determined amount of xylene is dispensed onto the slide. The coverslipper then places a thin coverslip over the slide to protect the section. Either glue or mountant is placed between the slide and the coverslip to adhere the two together. The coverslip can be made of glass or plastic tape. The coverslippers can weigh between 100 and 300 pounds depending upon the model.
The next item is a Cassette/Slide Printer/Labeler which also is a machine used in histology and cytology laboratories. This is a machine used in the process of tissue sample diagnostics and analysis. The Automated Cassette and Slide Printers print text numerals or bar codes for the blank slides or cassettes in order to identify the various specimens. The ink is fixed using a UV flashbulb. These machines weigh about 60 pounds.
The applicable subheading for the Coverslipper will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Cassette/Slide Printer/Labeler will be 8443.32.1040, HTSUS which provides for Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof: Other printers, copying machines and facsimile machines, whether or not combined: Other, capable of connecting to an automatic data processing machine or to a network: Printer Units: Ink jet. The rate of duty will be Free.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division