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NY L86482

August 8, 2005

CLA-2-84:RR:NC:1:120 L86482


TARIFF NO.: 8421.91.6000

Mr. Paul Vroman
Danzas AEI
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of laboratory equipment from the United Kingdom

Dear Mr. Vroman:

In your letter dated July 13, 2005 on behalf of Thermo Electron Corp. you requested a tariff classification ruling.

The Shandon EZ Cytofunnel® sample chambers are plastic chambers designed to hold pathological samples during processing in a Shandon Cytospin® Cytocentrifuge. The Shandon Cytospin® Cytocentrifuge places cells onto a glass slide by transferring the cells from a fluid sample (i.e., body fluid) to the glass slide through the process of controlled centrifugation. The purpose of this operation is to produce diagnostic slides from fluid samples. The cytocentrifuge itself was previously ruled upon in NY ruling letter L83602 dated April 8, 2005 and was deemed classifiable in subheading 8421.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for centrifuges, including centrifugal dryers: other: other.

All sample chambers come equipped with closure caps to prevent accidental spillage of the fluid sample once it has been pipetted into the chamber. These disposable chambers are designed for one time use only. Once the appropriate Cytoslide® glass slide has been inserted into the sample chamber’s slide support area, the sample chamber is loaded into the cytocentrifuge. As the cytocentrifuge is running, the fluid sample moves outward from the axis of rotation and the cells are deposited onto the slide. Up to 12 sample chambers run at one time.

Filter cards are used to absorb the excess fluid from the sample during cytocentrifugation. As centrifugal force causes the fluid sample to move towards the surface of the glass slide, the filter card absorbs the actual fluid within which the diagnostic cells are suspended. This allows for better cell recovery and a cleaner slide preparation. The white filter cards are more absorbent than the brown filter cards. The Shandon EZ Single Cytofunnel® with pre-attached white filter card is used for samples volumes up to 0.5 ml and has a cell deposition area of 6 mm in diameter. The white filter card allows for high absorbency. The Shandon EZ Single Cytofunnel with pre-attached brown filter card is used for sample volumes of 0.4 ml or less and has a cell deposition area of 6 mm in diameter. The brown filter card allows for slower absorbency. The sample chambers are identical. They differ only in their respective types of attached filter cards. The Shandon EZ Double Cytofunnel allows for two sample deposition areas on a single slide, thus, doubling the number of sample presentations per run. This chamber features a pre-attached white filter card. The Cytofunnel sample chambers consist of the cytofunnel, a filter card (white or brown) and a cap. Only the Shandon EZ Megafunnel does not utilize a filter card. The Shandon EZ Megafunnel accommodates its larger sample volume by utilizing a type of seal/gasket to prevent the sample from “leaking” outside the deposition area on the slide.

The applicable subheading for the sample chambers, models Shandon EZ Single Cytofunnel® with white filter card, Shandon EZ Single Cytofunnel with brown filter card and Shandon EZ Double Cytofunnel, will be 8421.91.6000, HTS, which provides for parts of centrifuges, including centrifugal dryers: other.

Your inquiry does not provide enough information for us to give a classification ruling on the Shandon EZ Megafunnel™. According to your letter, the Megafunnel is the only model sold with Cytoslides®. The slides are glass, not plastic. Slides are also needed with the other sample chambers but are sold separately. The classification of separately sold slides is not an issue here as your letter only contained a request for the classification of the sample chambers. A slide used with the Megafunnel model has a pre-marked rectangular area within which the sample’s cells will be deposited after use in the cytocentrifuge. This area corresponds with the rectangular opening of the Megafunnel. Other sample chambers have circular openings and their corresponding slides are pre-marked with a circular deposition area. While Megafunnel slides could be used with the other Shandon EZ Cytofunnel® sample chambers, the deposition areas would not correspond properly.

Your request for a classification ruling on the Shandon EZ Megafunnel™ should include a sample of the Shandon EZ Megafunnel™ kit in its condition as imported. Brochure shows Shandon EZ Megafunnel™ Order Number A78710001 as “Pkg/Qty” 25/box. Does this mean 25 sample chambers are packaged along with 25 slides in a retail box? If so, explain why the submitted sample box of the pre-marked rectangular type of slide bears the marking “(Box of 100)”. Can these slides be purchased separately? If so, does this mean that the Shandon EZ Megafunnel™ can also be purchased separately? What is the cost of one slide? What is the cost of one Shandon EZ Megafunnel™? When this information is available, you may wish to consider resubmission of you request. This office is retaining any related samples submitted with your letter of July 13, 2005.

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 Denise Faingar at 646-733-3010.


Robert B. Swierupski

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