CLA-2-39:RR:NC:SP:221 G82638

Mr. Edmundo Torner
Edmundo Torner, Customhouse Brokers
8025 N.W. 36th Street, Suite 319
Miami, Florida 33166

RE: The tariff classification of laboratory ware from the Netherlands.

Dear Mr. Torner:

In your letter dated September 19, 2000, on behalf of Mercedes Medical Inc., you requested a tariff classification ruling.

Three samples were provided with your letter. The first sample is identified as a microscope slide. The slides are composed of glass. The second sample is a plastic tissue/embedding cassette for use in a laboratory. The third sample is tape measuring 70 millimeters in width, used as coverslipping on slides. The tape is not self-adhesive and is said to be composed of cellulose acetate. The applicable subheading for the plastic tissue/embedding cassettes will be 3926.90.9810, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other, laboratory ware. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the microscope slides will be 7017.90.1000, HTS, which provides for laboratory…glassware…other: microscope slides and micro cover glasses. The rate of duty will be free.

The applicable subheading for the tape for coverslipping will be 3920.73.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials…of cellulose acetate. The rate of duty will be 2.9 percent ad valorem. 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division