The tariff classification of laboratory equipment from the United Kingdom

NY L83602 April 8, 2005 CLA-2-84:RR:NC:1:104 L83602 CATEGORY: Classification TARIFF NO.: 8421.19.9000; 8479.89.9897 Mr. Paul Vroman Danzas AEI Intercontinental 266 20th St. Port Huron, MI 48060 RE: The tariff classification of laboratory equipment from the United Kingdom Dear Mr. Vroman: In your letter dated March 21, 2005 on behalf of Thermo Electron Corp. of Pittsburgh, Pennsylvania you requested a tariff classification ruling. Literature and operator’s manuals have been provided for medical and research laboratory equipment including tissue processors, a cytocentrifuge, slide stainers and a coverslipper. The tissue processors prepare tissue specimens for examination with a microscope. The processors run samples through a series of chemical baths, including fixatives, dehydrants and clearing agents, after which they immerse the tissue in paraffin, permitting it to subsequently be cut into thin sections. The models available include the Shandon Excelsior Advanced Tissue Processor and the Pathcentre Enclosed Tissue Processor, both floorstanding units, and the benchtop Citadel model, a carousel type processor. The Shandon Cytospin 4 Cytocentrifuge places a monolayer of cells onto a glass slide by transferring the cells from a fluid suspension to the glass slide through the process of controlled centrifugation. The speed of operation is dependent on the size of the cells or particles to be deposited on the slides and ranges from 200 to 2,000 rpm. The benchtop slide stainers process microscope slides by coloring specimen samples, which allows for easier viewing. The Shandon Varistain 24-4 is a 24 position automatic staining instrument. The staining is by immersion sometimes combined with agitation, gently moving the slides up and down in the reagents. The Shandon Varistain Gemini operates in similar fashion, immersion/agitation. The Shandon Consul Coverslipper automatically applies mountant and glass coverslips to microscope slides. The operating process takes place in the central section of this benchtop instrument. The forward motion of the coverslip carriage places a coverslip in the correct position to receive mountant from the dispenser in the mountant dispenser head. The slide rack dispenser, which has a lift and swing mechanism, then interrupts a detecting light beam and the slide gently swings into position over the coverslip. When the slide is detected, the roller plate on which the coverslip is positioned is lifted, pressing the coverslip onto the underside of the slide. A roller arrangement fans out the mountant on the slide, giving it a more even distribution. The applicable subheading for the Cytocentrifuge will be 8421.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for centrifuges, including centrifugal dryers: other: other. The rate of duty will be 1.3 percent. The applicable subheading for the above model Tissue Processors, Slide Stainers and Coverslipper will be 8479.89.9897, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other machines and mechanical appliances: other: other: other. The rate of duty will be 2.5 percent. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division