NY 874139

JUNE 03 1992


CLA-2-84:S:N:N1:105 874139

Mr. Gerry O'Rourke
Yamato Scientific America Inc.
33 Corporate Drive
Orangeburg, NY 10962

RE: The tariff classification of laboratory incubators from Japan

Dear Mr. O'Rourke:

In your letter dated April 28, 1992 you requested a tariff classification ruling.

Models IC-43, IC-63 and IC-83 are electrically-heated natural convection incubators for the long term heating of biological samples in laboratories. The samples are warmed from 5 to 60 degrees Centigrade. These closed-chamber incubators are adiabatically insulated to prevent warming the laboratories. Microprocessor control continuously monitors the rate of change of temperature, eliminating temperature overshoot and undershoot.

The applicable subheading for the Models IC-43, IC-63 and IC-83 Natural Convection Incubators will be 8514.30.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory electric furnaces and ovens: other. The rate of duty will be 2.5 percent ad valorem. 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