United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N015174 - NY N015292 > NY N015232

Previous Ruling Next Ruling
NY N015232




August 28, 2007

CLA-2-84:RR:E:NC:N1:104

CATEGORY: CLASSIFICATION

TARIFF NO.: 8418.69.0180; 8479.89.9897

Ms. Imelda Jimenez
Material Management
Sakura Finetek USA, Inc.
1750 West 214th Street
Torrance, CA 90501

RE: The tariff classification of an Embedding Module, Cryo Module and a Tissue Embedding Console System from Japan.

Dear Ms. Jimenez:

In your letter dated August 2, 2007, you requested a tariff classification ruling.

The first item you describe is an Embedding Module (product #5101) which is used during the tissue embedding process.  Using a heated forceps, a cassette (tissue sample) is removed from a paraffin bath and placed on either the right or left hot plate on the Embedding Module.  A base mold is then selected that best fits the tissue in the cassette.  A fingerplate (or foot pedal) is pressed to dispense enough paraffin to half fill the base mold.  While the base mold is on the hot plate under the paraffin dispenser, the tissue sample is removed from the cassette and placed in the mold.   The base mold is then moved to the cold spot on the Embedding Module where the bottom of the mold rapidly cools and a thin layer of paraffin solidifies.   An empty cassette is then positioned over the tissue in the base mold.  While holding the cassette under the paraffin dispenser, the fingerplate (or foot pedal) is pressed in order to fill the base mold and cassette with paraffin.  The base mold containing the embedded tissue is then placed onto the cooling plate in order to solidify the paraffin block.   Once the paraffin block is completely solidified, the paraffin block can be removed from the base mold.

The second item you describe is a Cryo Module (product #5102). You state that this Cryo Module Plate provides a chilling area for approximately 60 cassette specimens. The plate chills the specimens from minus 10 degrees Celsius to 0 degree Celsius in 1 degree increments.

The third item you describe is a Tissue Embedding Console System (product #5100). You state that this item contains the Embedding Module and the Cryo Module combined together to form one product.

The applicable subheading for the Cryo Module (product #5102) will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other refrigerating or freezing equipment: other. The rate of duty will be free.

The applicable subheading for the Embedding Module (product #5101) will be 8479.89.9897, 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 Tissue Embedding Console (product #5100) will be 8479.89.9897, 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.

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,

Previous Ruling Next Ruling

See also: