The tariff classification of a tissue processor from Japan

NY A82904 May 15, 1996 CLA-2-84:RR:NC:1:103 A82904 CATEGORY: Classification TARIFF NO.: 8479.89.9598 Ms. Sherry Mautz Kintetsu Intermodal (USA), Inc. 1035 Watson Center Road Carson, CA 90745 RE: The tariff classification of a tissue processor from Japan Dear Ms. Mautz: In your letter dated April 1, 1996 on behalf of Sakura Finetek U.S.A. Inc. you requested a tariff classification ruling. The Tissue-Tek model 4640 rotary tissue processor machine is used to prepare tissue specimens prior to examination of the specimens with a microscope. The tissue samples are manually inserted into capsules or mini-cassettes. These are in turn placed into one of two wire mesh baskets that are attached to the hood of the processor. The rotating hood raises, transports, lowers, and oscillates the baskets through a series of ten glass beakers containing fixative, dehydrant, and clearing agents. Next the tissue is immersed in two heated stainless steel pots containing paraffin. The hot paraffin infiltrates the tissue, thus permitting it subsequently to be cut into thin sections for slide staining. The amount of time the tissue samples are immersed in each of the agents is programmed by means of a timing disk. The unit also includes switches to control power and select manual or automatic operation, as well as a safety stop if the paraffin solidifies. The model 4640 has a diameter of 26 inches and weighs 200 pounds. The applicable subheading for the Tissue-Tek model 4640 rotary tissue processor will be 8479.89.9598, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The duty rate will be 3.2 percent ad valorem. We are unable to provide you with a classification ruling regarding parts of the tissue processor in the absence of information specifically identifying and describing the parts about which you are concerned. Your inquiry also does not provide enough information for us to give a classification ruling on the Tissue-Tek model 4764 coverslipper. Your request for a classification ruling on this item should include a detailed explanation as to how it operates. 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 Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division