CLA-2-97:RR:NC:SP:233 R03338

Mr. Justin McCreary
EMD Biosciences, Inc.
10394 Pacific Center Court
San Diego, CA 92121

RE: The tariff classification of Breast Invasive Ductal Carcinoma Sections from the United Kingdom.

Dear Mr. McCreary:

In your letter dated February 24, 2006, you requested a tariff classification ruling.

The articles under consideration are Breast Invasive Ductal Carcinoma Sections (paraffin tissue section slides) to be imported from Abcam PLC. Abcam's and EMD's equivalent product names and item codes for the specific quantity sizes are as follows:

Abcam: ab4697, Breast tumor (human): ductal carcinoma (invasive) tissue slides, 5 slides, 5 grams

EMD: 70332, Human Breast Invasive Ductal Carcinoma Sections, 5 slides, 5 grams.

Paraffin tissue sections are ideal for rapidly identifying cellular localization of RNA or protein. The tissues were excised, immediately fixed by formalin, and then pathologically identified. Each slide contains tissue from a single human tumor. A single tissue section with 5 microns thickness is mounted on a positively charged glass slide.

The paraffin tissue section slides will be sold in packages containing 5 slides each. The tissue slides are to be used for in vitro laboratory research only. Using these tissue slides scientists can further study the mechanisms by which cancer develops and proliferates.

The applicable subheading for the Breast Invasive Ductal Carcinoma Sections will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Other." 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division