CLA-2-90:OT:RR:E:NC:1:114
TARIFF NOS.: 9027.80.4560; 9027.50.4015
Ms. Helen M. Mestas
Beckman Coulter, Inc.
4300 Harbor Blvd.
Fullerton, CA 92835
RE: The tariff classification of Hematology Analyzers
Dear Ms. Mestas:
In your letter dated September 26, 2008 you requested a tariff classification ruling on hematology analyzers. There are two groups of analyzers.
The first type consists of the AcT series analyzers. The models are AcT 8 and AcT 10; the AcT diff; and the AcT diff2. These models all have the same basic design and principle of operation.
The second type consists of the AcT 5diff series analyzers. The models are AcT 5diff AL (auto loader); AcT 5diff CP (cap pierce); and the AcT 5diff OV (open vial). These models all have the same basic design and principle of operation.
The technology used by the AcT series and the AcT 5diff series of instruments differs. However, all of the hematology analyzers are clinical instruments used to measure blood cells in a laboratory setting. The analyzers measure hemoglobin, size, volume, shape and other attributes of blood cells.
Regarding the Ac-T series (8, 10, diff, and diff 2), based on a telephone conversation with this office, we understand that the first description you supplied in your letter of September 26, 2008 which was headed “COULTER Ac-T 5 diff Series Instruments, Information for U.S. Customs and Border Protection” is actually not applicable to the Ac-T 5 diff, but to the Ac-T series, i.e., the instruments that do not utilize “Absorbance Cytochemistry”, among other differences.
An Ac-T series instrument “accurately counts and sizes cells by detecting and measuring changes in electrical resistance…” As a secondary feature, “a beam of light passes through the sample, through a 525-nm filter, and is measured by a photodiode.” The Ac-T series (8, 10, diff, and diff 2) appear to be “based on the principle of resistance measurement” similar to the instruments in New York Ruling Letter 890646 – 104, dated October 15, 1993.
It is clear that they are “electrical” as defined by Chapter 90, Additional U.S. Note 2, i.e., “when used in reference to instruments, appliances, apparatus and machines, refers to those articles the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained.”
The AcT 5diff series of instruments use absorbance cytochemistry and volume technology. Various reagents are used to stain the white blood cells which are passed through a dual focus flow cell. The absorbance and the scattering of light from the different cells are measured and collected. The light source is an incandescent lamp which is focused by optics on to the flow cell. The flow cell also contains a small aperture and measures the volume of the white blood cells at the same time. The AcT 5diff series also uses volume technology to measure the size and volume of the white blood cells and the red blood cells.
The AcT 5diff series contain a photometer assembly which measures hemoglobin. The photometer operates in the visible spectrum. The AcT 5diff series uses the combination of absorbance measurements, volume measurements and photometry measurements to determine the complete blood count and the differential count.
The applicable subheading for the Ac-T series (8, 10, diff, and diff 2) will be 9027.80.4560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other," "electrical" physical analysis instruments and apparatus. The rate of duty will be free.
The applicable subheading for the AcT 5diff series (AL, CP, and OV) will be 9027.50.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), other electrical, chemical analysis instruments. 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division