N294772 N2 Ruling Active

The tariff classification of an incubator from Switzerland.

Issued March 27, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.89.9585

Headings: 8419

Product description

The Cultura® M is a small, enclosed incubator that features a transparent door, a muti-rack and a thermometer. The portable incubator is designed to maintain temperature and environmental conditions that are conducive to incubating staining and immersion objective slides or petri dishes with samples. The incubator is used in medical and dental laboratories, as well as in the field of industrial processing and food bacteriology.

CBP rationale

The applicable subheading for the Cultura® M will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating …, other than machinery or plant of a kind used for domestic purposes …: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.

Full text

N294772 March 27, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Mr. Paul C. Deku RL Swearer 467 Erlanger Road Erlanger, KS 41018 RE: The tariff classification of an incubator from Switzerland. Dear Mr. Deku: In your letter dated February 28, 1028, on behalf of MESM Inc. of Lakeland, Louisana, you requested a tariff classification ruling. The Cultura® M is a small, enclosed incubator that features a transparent door, a muti-rack and a thermometer. The portable incubator is designed to maintain temperature and environmental conditions that are conducive to incubating staining and immersion objective slides or petri dishes with samples. The incubator is used in medical and dental laboratories, as well as in the field of industrial processing and food bacteriology. The applicable subheading for the Cultura® M will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating …, other than machinery or plant of a kind used for domestic purposes …: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials. The rate of duty will be 4.2 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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