CLA-2-39:OT:RR:NC:N4:422
Ms. Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of plastic histology cassettes from China and Canada
Dear Ms. Glover:
In your letter dated January 7, 2015, on behalf of Simport Scientific Inc., you requested a tariff classification ruling
The 24 submitted samples are identified as histology cassettes. As you requested, the sample will be returned to you. The cassettes are made from molded Acetal Polymer (POM) plastic material, most have snap-off lids and all are mounted in a binder with descriptive literature before importation. The cassettes are completely resistant to histological solvents. In addition, the cassettes have slots to enable fluid exchange and proper drainage when submerged in solution.
When in use, tissue or biopsy samples are stored in the cassettes during a fixation process. Afterwards, the lid is removed and the tissue or biopsy sample is affixed to the cassette by embedding it in wax (not included). The cassette is then fitted into a microtome chuck adapter (also not included) so that the blade of the microtome can slice extremely thin sections from the tissue or biopsy sample, to be placed on a microscope slide (also not included).
The cassettes are sold in different styles to accommodate a wide range of biological samples and provide various flow and drainage of liquid. They each measure approximately 1” by 1½” and vary in height from approximately ¼” to ½”.
In your letter you propose classifying the histology cassettes in subheading 9027.90.8800, Harmonized Tariff Schedule of the United States (HTSUS),which provides for instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: parts and accessories: other: other: other. A part is an article which is specifically designed for the parent article, is used solely or principally with the parent article and is a constituent component of the parent article without which the parent article cannot properly function. While the cassettes are solely used with these instruments, they are not integral components of the instrument. The instruments are fully operational without the cassettes. Thus the cassettes are not classifiable as “parts” in heading 9027, HTSUS. The cassettes merely act as carriers for the specimens. They are not necessary to make the instruments work efficiently or safely. They are used for the transportation to and positioning of the specimens in the instruments. The cassettes have an independent function or purpose from the instruments themselves, i.e., carriers for the specimens. In view of the above, classification in subheading 9027.90.8800, HTSUS, would not be appropriate.
The applicable subheading for the histology cassettes will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…laboratory ware. The rate of duty will be 5.3 percent ad valorem.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division