CLA-2 CO:R:C:F 953405 EAB
R. Brian Burke, Esquire
Rode & Qualey, Attorneys at Law
295 Madison Avenue
New York, New York 10017
Re: Composite diagnostic and laboratory reagents; test strips or
pads; HRL 088196
Dear Mr. Burke:
This is in reply to your letter dated February 10, 1993, in
which you request on behalf of Boehringer Mannheim America a
written ruling concerning the classification of certain composite
diagnostic test strips under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Additional information was
provided in your letter dated April 15, 1993 and during telephone
conversations with this Office.
FACTS:
Of three forms of goods to be classified, the first, Sample I,
is a composite reagent test paper for use in the manufacture of
urinalysis test strips. Imported in rolls 6 millimeters wide and
more than 200 meters long, the paper has been treated with a
chemical mixture that includes inert ingredients, buffer/s and at
least one diagnostic reagent. Once imported, the rolls will be
affixed to plastic and cut into strips for use in the further
manufacture of urinalysis test pads (see following description of
the third of three forms of goods at issue.)
The second, Sample II, is a composite reagent test foil for
use in the manufacture of blood glucose test strips. As imported,
the foil consists of a plastic sheet coated with a chemical mixture
of diagnostic reagents that will indicate blood sugar level.
Following importation, the sheet is cut into strips six millimeters
wide for use by diabetics.
The third, Sample III, is a fully manufactured urinalysis test
strip consisting of a group of pads of treated papers of Sample I
attached to a plastic strip. In other words, several different
papers of form one, each with its own chemical indicator, are
attached to plastic, such that one pad may be used to analyze one
urine sample for multiple, specific conditions, and several such
pads are included on a given strip represented by Sample III.
ISSUE:
Whether paper or plastic or paper and plastic diagnostic test
strips treated with or without antigen or antisera are classified
under heading 4811, 4823 or 3822, HTSUSA.
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation as well as section and
chapter notes are part of the HTSUSA and are to be considered
statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in order.
The Explanatory Notes (Ens) to the Harmonized Commodity
Description and Coding System represent the official interpretation
of the Customs Cooperation Council on the scope of each heading,
and, although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.
Heading 3822 describes, inter alia, "composite diagnostic and
laboratory reagents" and thereunder Customs has recently classified
a plastic strip treated with an antigen and other chemicals. See HQ
088196 (December 2, 1991) (subheading 3822.00.1090, HTSUSA.)
We find that Sample II is classifiable according to the terms
of heading 3822; no evidence of antigens or antisera being present,
we are of the opinion that subheading 3822.00.5090, HTSUSA, a
provision for composite diagnostic or laboratory reagents other
than those containing antigens or antisera, other, is descriptive
of Sample II.
Heading 4811 describes, inter alia and with exceptions not
applicable to this decision, "impregnated paper." The General
Explanatory Note to Chapter 48, pertaining to impregnated paper and
paperboard, states
Most * * * are obtained by treatment with
oils, waxes, plastics, etc., in such a manner
as to * * * give them special qualities (e.g.,
to render them waterproof, greaseproof, and
sometimes translucent or transparent.) They
are used largely for protective wrapping or as
insulating materials.
We find that neither Sample I nor Sample III is "impregnated
paper" of heading 4811.
Heading 4823 describes, inter alia, "other paper" and "other
articles of coated paper". The General Explanatory Note to Chapter
48, pertaining to coated paper and paperboard, states
This term applies to paper or paperboard which
has been given a coating on one or both sides
either to produce a specially glossy finish or
to render the surface suitable for particular
requirements.
We find that neither Sample I nor Sample III is "coated paper"
of heading 4823.
We are of the opinion that classification of merchandise
represented by Samples I and III is governed by the principle
announced in GRI 1, i.e., according to the terms of the headings of
the tariff schedule. Heading 3822, a provision for composite
diagnostic or laboratory reagents, describes Samples I and III.
HOLDING:
Merchandise represented by Sample II is diagnostic or
laboratory composite reagents containing an antigen, whether or not
on a backing, such as forms one and three described in the FACTS
hereinabove, are classifiable under subheading 3822.00.1090,
HTSUSA, a provision for composite diagnostic or laboratory
reagents, other than those of heading 3002 or 3006; containing
antigens or antisera; other, and are to be entered free of duty.
Diagnostic or laboratory composite reagents not containing an
antigen, such as form two described in the FACTS hereinabove, are
classifiable under subheading 3822.00.5090, HTSUSA, a provision for
composite diagnostic or laboratory reagents, other than those of
heading 3002 or 3006; other; other, and are dutiable at the column
one general rate of 5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division