The tariff classification of a cell-processing device from Japan

N304034 May 3, 2019 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Etsuji Yamaguchi Kataoka-SS America Corp. 21255 Hawthorne Boulevard Torrance, CA 90503 RE: The tariff classification of a cell-processing device from Japan Dear Mr. Yamaguchi: In your letter dated April 19, 2019, you requested a tariff classification ruling. The LiLACK model number CPD-017 Cell Processing Device scans and destroys unwanted stem cells for cell purification used in regenerative medicine. This is achieved through the use of a high-speed 405nm blue laser. The purification of adherent cells is a three-step process: (1) high speed contrast observation of the cells, (2) high speed discrimination of unwanted cells using deep learning, and (3) high speed selection removes unwanted spontaneously differentiated cells with laser; single layer adhesive cells need not be disassociated and killed at high speed by laser irradiation aimed at the spot. This device is powered by AC 110V and is controlled by a personal computer (PC). It does not perform any analysis. The applicable subheading for the LiLACK model number CPD-017 Cell Processing Device will be 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 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 Denise Hopkins at denise.hopkins@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division