CLA-2-82:S:N:N3:115 885297
Ms. Judy Bordyn
Secure Medical Products, Inc.
1000 Allanson Road
Mundelein, Illinois 60060
RE: The tariff classification of a blade dispenser from England.
Dear Ms. Bordyn:
In your letter dated April 14, 1993, you requested a tariff
classification ruling.
The subject article is a plastic dispenser that holds 50
disposable steel microtome blades. The blade is inserted into a
fixture or holder on a rotary microtome. Each blade measures
approximately 3 inches in length x 1/4 inch in width. A rotary
microtome is a precision instrument that is used in anatomic and
surgical pathology laboratories to section processed tissue which
is imbedded in paraffin. The sections are usually cut very thin
(from 1-5 microns) in order for them to be capable of examination
microscopically. The plastic dispenser is specifically designed
for the microtome blades and ejects the blades, one at a time in
much the same manner as a razor blade dispenser. The dispenser
serves as both the packaging and as a safety holder for the blades.
The applicable subheading for the blade dispenser will be
8208.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for knives and cutting blades, for machines
or for mechanical appliances, and base metal parts thereof: other:
other. The duty rate will be 3.7% ad valorem.
Consideration was given to classifying this product under
subheading 8211.94.5000, HTS, as you have suggested. However, the
provision does not apply since the blades are to be used in a
machine.
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