CLA-2-90:RR:NC:MM:114 G86132
Mr. Matthew K. Nakachi
George R. Tuttle, Law Offices
Three Embarcadero Center, Suite 1160
San Francisco, California 94111
RE: The tariff classification of the ABI Prism 3100 Genetic Analyzer
Dear Mr. Nakachi:
In your letter dated January 4, 2001, on behalf of Applied Biosystems, you requested a tariff classification ruling.
The DNA sequencing machine is referred to as the ABI Prism 3100 Synthetic Analyzer (ABI). The ABI is a fluorescence-based DNA analysis system using the technologies of capillary electrophoresis and laser fluorescence with CCD recording technology to analyze genetic material. After importation, the ABI is combined with a computer workstation running proprietary analysis software that performs sequencing analysis.
The ABI contains an electrophoresis instrument, a laser system and a CCD camera. The electrophoresis instrument sorts (by size sample) DNA that has been treated with a chemical dye. The laser causes the reporter dye to fluoresce so that analysis of the separated genetic information can be measured from the light intensity of the fluorescent dye. The CCD camera digitizes the fluoresced strands of DNA so that the digitized information can be analyzed using the computer and the proprietary software.
In an earlier ruling, NY G83165 dated November 13, 2000, we classified the ABI under the subheading for spectrometers, spectrophotometers, and spectrographs because it was stated that the ABI contained a diffraction grading which resolved frequencies or wavelengths of light. Based on further information, it has been determined that the ABI does not contain a diffraction grating. The light from the illuminated sample is recorded by the CCD camera, not separated into wavelengths to determine spectra.
The applicable subheading for the ABI Prism 310 Synthetic Analyzer will be 9027.50.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus using optical radiations (ultraviolet, visible, infrared), electrical, chemical analysis instruments and apparatus. The rate of duty will be free.
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 Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division