CLA-2-84:OT:RR:NC:1:104
Ms. Jenny Millstein
Southeast Pathology Instrument Service, Inc.
203 East Hudson
P.O. Box 183
Folly Beach, SC 29439
RE: The tariff classification of an Embedding Center and Float Bath from an unknown country
Dear Ms. Millstein:
In your letter dated June 24, 2010 you requested a tariff classification ruling.
The first item is an Embedding Center which is a machine used in histology and cytology laboratories. It is used in the process of tissue sample diagnostics and analysis. The Embedding Centers contain heating trays and a compressor-driven cooler plate for chilling the molds. The Embedding Centers can either be single units or have two to three separate components. They can weigh between 35 and 100 pounds depending upon the model.
Prior to processing at the Embedding Center, tissue is encased in a cassette. This specimen is manually taken to the Embedding Center where the user opens the cassette and removes a disposable side. The tissue, along with the remaining part of the cassette, is then placed within a reusable stainless steel mold. The Embedding Center stores and delivers liquid paraffin. The mold containing the tissue and the remaining part of the cassette is filled with melted paraffin. Once chilled to the point where the paraffin hardens, the stainless steel mold is removed and retained for reuse. The cassette containing the paraffin embedded biopsy is then manually removed from the Embedding Center. It is subsequently placed in the cassette clamp of the separate microtome where the specimen is thinly sectioned for placement on a slide.
The next item is a Float Bath which also is a machine used in histology and cytology laboratories. This is a machine used in the process of tissue sample diagnostics and analysis. The Float Bath is a small warming tray containing warm water for the floating of paraffin-embedded tissue sections. Underneath the Float Bath are heating coils which warm the water in the Float Bath. The warm water then stretches out the paraffin-embedded tissue for easy application on a slide. The Float Bath can weigh between 25 and 50 pounds depending upon the model and contains no mechanical features.
The applicable subheading for the Embedding Center 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 Float Bath will be 8419.89.9585, HTSUS which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: For other materials. The rate of duty will be 4.2% 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