CLA-2-84:OT:RR:NC:N1:102
Ms. Kirsty Waight
Asynt Ltd
Hall Barn Road Industrial Estate (Unit 29)
Isleham Cambridgeshire
United Kingdom CB7 5RJ
RE: The tariff classification of heating blocks from the United Kingdom
Dear Ms. Waight:
In your letter dated February 21, 2011 you requested a tariff classification ruling. Descriptive information was submitted.
The articles in question are described as “DrySyn” heating blocks. The heating blocks are used with laboratory machines, such as hotplates and hotplate stirrers, to position and transfer heat to reaction vessels. The heating blocks, which may be of single-position or multi-position design, are comprised of solid aluminum shaped bases and one or more solid convex inserts.
In your request you suggest that the heating blocks may be classified in subheading 7612.90.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum casks, drums, cans, boxes and similar containers for any material. However, we find that the heating blocks are not articles of subheading 7612.90.10, HTSUS.
The heating blocks are not designed to contain materials for chemical reaction, but rather to position laboratory vessels, such as flasks, which in turn contain the materials for processing. Further, the heating blocks are not only designed to position the laboratory vessels, but are also designed to transfer heat to those vessels. Thus, the heating blocks enable the hotplates and hotplate stirrers with which they are used to function as intended and are identifiable as parts of the machines with which they are used. Because the heating plates are identifiable as parts of machines, but not as parts suitable for use principally with a particular machine, the subject heating blocks fall to be classified in heading 8487, HTSUS.
The applicable subheading for the heating blocks will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified elsewhere in this chapter. The rate of duty will be 3.9 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division