CLA-2-90:OT:RR:NC:N4:405
Ms. Jenny Millstein
Southeast Pathology Instrument Service, Inc.
203 East Hudson
Folly Beach, SC 29439
RE: The tariff classification of a microtome/cryostat and a tissue processor from an unspecified country
Dear Ms. Millstein:
In your letter dated March 15, 2009, you requested a tariff classification ruling.
In your submission you describe two pieces of equipment, a cryostat containing a microtome, and a tissue processor. Both pieces of equipment are designed to be used in pathology and histology labs. You state the country of origin of these pieces of equipment will vary, depending on which manufacturer they are obtained from. The microtome/cryostat is designed to be used in the process of preparing tissue samples to be viewed under a microscope for analysis. The cryostat contains a freezing chamber with a microtome, in which a tissue sample is placed. The tissue sample is frozen within an embedding medium. After the freezing, the tissue sample is then cut by the microtome into very thin sections. You state the complete cryostat unit weighs between 250 and 350 pounds, depending on the model. The microtome/cryostat you describe in your submission is very similar in function to the Modular Microtome Cryostat covered in New York Ruling Letter 883912 – 105, April 16, 1993. In that ruling the microtome was deemed to impart the essential character of the unit. The tissue processor is also intended to be used in the process of preparing tissue samples to be viewed under a microscope. The purpose of the tissue processor is to replace the water within the sample tissue with paraffin, which it does through the use of various reagents. The tissue processor can weigh between 250 and 350 pounds, depending on the model. Some models stand alone on the floor, while others are designed to rest on a table or bench.
Based on your description, the tissue processors prepare tissue specimens for analysis, but do not perform any testing or analysis function themselves. The applicable subheading for the microtome/cryostat will be 9027.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Microtomes. The general rate of duty will be 2.2%.
The applicable subheading for the tissue processor 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; and parts thereof: Other machines and mechanical appliances: Other…Other…Other. The general rate of duty will be 2.5%.
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 tissue processor, contact National Import Specialist Patricia O’Donnell at (646) 733-3011. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division