CLA-2-84:OT:RR:NC:1:104
Ms. Jenny Millstein
Southeast Pathology Instrument Service, Inc.
203 E. Hudson
P.O. Box 183
Folly Beach, SC 29439
RE: The tariff classification of a Stainer and a Microtome from an unknown country
Dear Ms. Millstein:
In your letter dated June 3, 2010 you requested a tariff classification ruling.
The first item is a Stainer which is a machine used in histology and cytology laboratories. It is used to process tissue samples. A rack of slides which contain thin tissue samples are placed on an automated, mechanical stainer. The automated stainer runs these slides containing the tissue samples through a series of separate liquid baths which contain water, alcohol, xylene and stains, respectively. The stainers range in weight from 50 to 250 pounds depending upon the type of stainer being used. The stainer performs no analysis of the samples. All analysis is performed by separate equipment subsequent to the staining operation.
The next item is a Microtome which also is a machine used in histology and cytology laboratories. The microtome is used in microscopy preparation by cutting very thin slices of paraffin embedded biopsies which are then placed on a slide and stained for cellular observation under a microscope. The microtome can either be manual or partially automated. They can weigh anywhere from 50 to 85 pounds.
The applicable subheading for the Stainer 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, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Microtome will be 9027.90.2000, HTSUS, which provides for
Microtomes; parts and accessories: Microtomes. The rate of duty will be 2.2% 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division