HS Code for Cryostat

A cryostat is classified under HS code 9027.90, which is the specific designation for microtomes and their associated parts and accessories. In the context of the Harmonized System, a cryostat is viewed primarily as a precision instrument for scientific analysis rather than a piece of refrigeration equipment. The device consists of a microtome—a tool used to cut extremely thin sections of tissue—mounted inside a temperature-controlled cold chamber. According to the Explanatory Notes to Heading 9027, microtomes are used in laboratories for preparing specimens for microscopic examination. Even though the cryostat incorporates a complex cooling system, the refrigeration is considered a secondary function that facilitates the primary task of microtomy on frozen samples. Consequently, following GRI 3(b), which suggests classification based on the component that gives the item its essential character, the microtome function dictates the use of Chapter 90 over Chapter 84. This classification ensures that the technical nature of the laboratory equipment is recognized over its secondary mechanical features, allowing for accurate duty assessment and regulatory oversight in the medical and scientific sectors.

Products Included

• Rotary cryostats
• Motorized cryostat microtomes
• Cryostat microtome assemblies
• Frozen sectioning microtomes
• Automated cryostat systems
• Parts for cryostat microtomes

Common Misclassification

Cryostats are often misclassified under HS code 8418, which covers refrigerators and freezers. This occurs because the cooling chamber is a prominent feature of the device. However, because the essential character is that of a microtome, 9027.90 takes precedence. They may also be confused with HS code 9031, which covers measuring or checking instruments, but 9027 is more specific to physical and chemical analysis tools.

FAQ

What is the HS code for Cryostat?

The HS code for a cryostat, categorized as a microtome, is 9027.90.

Is a cryostat considered a medical device?

Yes, in many jurisdictions, cryostats used for pathological diagnosis are regulated as medical devices, though their HS classification remains 9027.90 based on their technical function.