The tariff classification of Paraffin Bocks, a Microarray Mold, and Punch Needles from Japan.

N279138 October 4, 2016 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Ms. Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of Paraffin Bocks, a Microarray Mold, and Punch Needles from Japan. Dear Ms. Glover: In your letter dated July 29, 2016, on behalf of your client, Simport Scientific Inc., you requested a tariff classification ruling. The samples you submitted will be returned as requested. You have stated that the items under consideration are used in laboratories to make microscope slides. They are designed to help lab technicians compare several tissue samples, side-by-side, on one microscope slide. The following samples were submitted for review: The Pre-Cast T-Sue Paraffin Blocks, part number M473PC, consists of six rectangular shaped pre-made and pre-worked paraffin wax blocks that resemble small wafers. The wax blocks, also identified as recipient blocks, have approximately 60 small holes in a precisely spaced pattern, which enables a lab technician to insert donor tissue cores into the holes in the wax blocks for histological analysis. No donor tissue is present in the wax blocks upon importation. The T-Sue Microarray Mold, identified as part number M473, is a reusable mold which is designed to create a paraffin wax block if the user chooses to make their own block rather than purchase a precast one. The mold is made of green silicone plastic material.  It is rectangular in color and measures approximately 1½” by  2”.  The top of the mold is concave with six rows of six upward protrusions for a total of thirty six protrusions.  The mold is used by heating, filling the concave top section with liquid paraffin wax and then allowed to cool.  The protrusions will create thirty six apertures in the hardened wax.  When the mold is pealed from the wax, the resultant formed wax block, will have thirty six apertures into which biopsy tissue samples from either humans or animals can be inserted. The T-Sue Punch Needles, part number M473P, are handheld devices. Each Punch Needle incorporates an internal stylet which operates like a retractable pen. They are used to extract the tissue from a donor block and release it into a hole of the Paraffin Block. There are five punch sizes available ranging from 1 mm to 4 mm. They feature color coded plunges with ribbed handles and stainless steel tips which provide a smooth cut into the donor tissue. The user presses the stainless steel end into the donor tissue to retrieve it and then presses the plunger to release the sample into a hole in the Paraffin Block. You have stated that the items will be imported packaged together as kits in a small white cardboard box.  The kits will then be sold to a distribution company who intends to sell them to hospitals, research centers and laboratories.  The kits will not undergo any further packaging process after importation into the United States. In your request, you presented three importation scenarios: One kit including the T-Sue Microarray Mold (part number M473) and four T-Sue Punch Needles (part number M473P). One kit including the Pre-Cast T-Sue Paraffin Blocks (part number M473PC) and two T-Sue Punch Needles (part number M473P). A set of four T-Sue Punch Needles (part number M473P). In your letter, you suggested that the first importation scenario does not meet the set requirements of General Rule of Interpretation (GRI) 3, and therefore the items should be classified separately. We disagree. The T-Sue Microarray Molds and the T-Sue Punch Needles are considered to be "a set put up for retail sale," within the meaning of General Rule of Interpretation (GRI) 3. They can therefore be classified under a single tariff provision. In both importation scenarios 1 and 2, the primary use of the kits is to prepare microscope slides. The T-Sue Microarray Molds, Pre-Cast T-Sue Paraffin Blocks and the T-Sue Punch Needles all facilitate in this task. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order. In both cases, the T-Sue Punch Needles fall last in the tariff. Importation scenario 3 does not constitute a set for tariff classification purposes because the T-Sue Punch Needles are all classified under one Heading. You suggested classifying the Punch Needles under Heading 9018, Harmonized Tariff Schedule of the United States (HTSUS), however we have determined that classification to be incorrect. Explanatory Note (q) to Heading 9018 excludes instruments and appliances used in labs to test blood, tissue fluids, urine, etc. The applicable subheading for all three importation scenarios will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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 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 Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division