The tariff classification of a cryopreservation unit from Australia

NY 805865 February 02, 1995 CLA-2-84:S:N:N1:104 805865 CATEGORY: Classification TARIFF NO.: 8418.69.0095; 9817.00.5000 Mr. John L. Curtis Agtech, Inc. P.O. Box 1222 Manhattan, KS 66502 RE: The tariff classification of a cryopreservation unit from Australia Dear Mr. Curtis: In your letter dated December 27, 1994, you requested a tariff classification ruling. The FREEZE CONTROL CL856 system is a cryopreservation unit designed for the controlled rate freezing of embryos and semen from a wide variety of species. The unit is used by dairymen, beef cattle ranchers and large animal veterinarians. It is used in a farmer's barn or cattle facilities to preserve (freeze) microscopic embryos which are then implanted at a later date to yield genetically superior breeding cattle or to freeze and preserve bull semen. The freezer system consists of the CL856 controller, a cryochamber, a liquid nitrogen bath and a carry case. A set of preinstalled programs control different rates of cooling or thawing. The controller maintains full control over a temperature range of +20oC to -43oC with 0.25oC steps. The CL856 system is portable with a dedicated power pack which enables the freezer to be operated away from mains power, from an internal, or an external battery. The applicable subheading for the FREEZE CONTROL CL856 cattle embryo or semen cryopreservation unit will be 8418.69.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for other refrigerating or freezing equipment. The rate of duty will be 2.3 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the FREEZE CONTROL CL856 system would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport