HS Code for Microtome

A microtome is classified under HS code 9027.90. This classification is derived from Chapter 90, which encompasses optical, photographic, cinematographic, measuring, checking, precision, medical, or surgical instruments and apparatus. Specifically, heading 9027 covers instruments and apparatus for physical or chemical analysis, such as polarimeters, refractometers, and spectrometers. While a microtome is a mechanical cutting tool, it is specifically designed for the preparation of extremely thin biological or material sections for microscopic examination. Because it is an essential accessory for analysis and is listed specifically in the Explanatory Notes to heading 9027, it falls under the sub-heading 9027.90, which includes microtomes as well as parts and accessories for the instruments of this heading. The classification reflects the microtome's role as a precision laboratory instrument rather than a general-purpose cutting machine.

Products Included

• Rotary microtomes for histology
• Cryostats (microtomes housed in a freezer)
• Ultramicrotomes for electron microscopy preparation
• Sliding microtomes
• Vibrating microtomes
• Replacement blades and specimen holders specifically for microtomes

Common Misclassification

Microtomes are sometimes misclassified under HS code 9018, which covers medical, surgical, dental, or veterinary instruments. While microtomes are used in pathology labs, they are considered laboratory equipment for analysis rather than direct surgical or medical tools. Another common error is HS code 8466, which covers parts and accessories for machine tools. However, because the microtome is a complete instrument for scientific analysis, Chapter 90 takes precedence over Chapter 84 for this specific precision equipment.

FAQ

What is the HS code for Microtome?

The HS code for microtomes and their specific parts and accessories is 9027.90.

Are microtome blades classified under the same code?

Yes, blades specifically designed for use with microtomes are classified under 9027.90 as parts and accessories of the instrument.