CLA-2 OT:RR:CTF:EMAIN H273338 NVF
TARIFF NO: 8479.89.94
Edward F. Juliano, Jr.
303 Wyman Street
Suite 300
Waltham, MA 02451
RE: Tariff classification of autosampler for liquid chromatography from Germany
Dear Mr. Juliano:
This letter is in reply to your October 16, 2015 request for a binding tariff classification ruling for the Agilent 1260 Autosampler. After obtaining additional information from you on December 7, 2015, the National Commodity Specialist Division forwarded your inquiry to this office. On May 3, 2016, you provided supplemental information to this office. In arriving at our determination, we have also considered the video files submitted on November 8, 2018, the substance of the teleconference conducted with you on June 4, 2019, and additional materials submitted on June 13, 2019.
FACTS:
The Agilent 1260 Autosampler (“autosampler”) uses a mechanical arm to transfer glass vials containing liquid samples from a rack into an injector apparatus, where a needle is used to withdraw a sample of liquid for flow cytometric analysis. The autosampler then transfers the liquid sample directly into a chromatograph, which is a separate machine. The autosampler is incapable of performing any analytical operations.
The autosampler also loads vials of solvent into the injector so that the solvent can be used to clean the injector needle. It then loads a separate vial for the injector the expel the waste solvent and moves the waste vial out of the injector. The autosampler contains a controller with firmware and software that enables it to function with the chromatograph.
In your request for a classification ruling, you assert that the subject autosampler should be classified under subheading 8428.90.0290 of the Harmonized Tariff Schedule of the United States (“HTSUS”), which covers lifting and loading machinery. As justification for that position, you state that the autosampler is similar to the BD FACS loader for a flow cytometry system, and similar to combinations of equipment used to service oil and gas wells, both of which are classified under 8428.90.0290, HTSUS. You also state that other autosamplers classified under heading 8479, HTSUS are not like the subject autosampler because they do not lift and load individual vials.
ISSUE:
Whether the subject autosampler is classified under heading 8428, HTSUS, as other lifting, handling, loading or unloading machinery, or under heading 8479, HTSUS, as machines having individual functions not elsewhere specified.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS headings under consideration are as follows:
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics):
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8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
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The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the HTSUS. While not legally binding or
dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS
and are generally indicative of the proper interpretation of these headings at the
international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN 84.79 provides in pertinent part:
This heading is restricted to machinery having individual functions, which :
(a) Is not excluded from this Chapter by the operation of any Section or Chapter Note, and
(b) Is not covered more specifically by a heading in any other Chapter of the
Nomenclature, and
(c) Cannot be classified in any other particular heading of this Chapter since :
(i) No other heading covers it by reference to its method of functioning, description or type, and
(ii) No other heading covers it by reference to its use or to the industry in which it is employed, or
(iii) It could fall equally well into two (or more) other such headings (general purpose machines).
The machinery of this heading is distinguished from the parts of machinery, etc., that fall to be classified in accordance with the general provisions concerning parts, by the fact that it has individual functions.
For this purpose the following are to be regarded as having “individual functions”:
(A) Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and independently of any other machine or appliance.
Because heading 8479, HTSUS, excludes machines specified elsewhere in Chapter 84, we must first address the applicability of heading 8428, HTSUS, to the subject autosampler.
Heading 8428, HTSUS provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics).” EN 84.28 states. in pertinent part:
With the exception of the lifting and handling machinery of headings 84.25 to 84.27, this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialised for a particular industry, for agriculture, metallurgy, etc. This heading is not limited to lifting or handling equipment for solid materials but also includes such machinery for liquids or gases. But the heading excludes liquid elevators of the type falling in heading 84.13, and floating docks, coffer-dams and similar marine lifting and re-floating appliances operating solely by hydrostatic buoyancy (heading 89.05 or 89.07).
The heading covers lifting or handling machines usually based on pulley, winch or jacking systems, and often including large proportions of static structural steelwork, etc.
As the EN states, although heading 8428 generally covers large machinery which lift and handle solid goods, it also covers machinery for lifting and handling liquids or gases. Thus, CBP has classified certain machines which lift liquid samples in heading 8428.
In your ruling request, you contend that the autosampler is used principally to lift, load, and unload glass vials and therefore should be classified under heading 8428, HTSUS as a machine that performs lifting functions. As support for this position, you reference N246637, which classified the BD FACS loader under heading 8428, HTSUS, and NY N241589, which classified a coil tubing injector and coil tubing unit under heading 8428, HTSUS.
While both the subject autosampler and the SD FACS loader lift glass vials into place for a sample to be withdrawn, the BD FACS loader is not capable of extracting a sample. Rather, a “sample introduction probe” located in a separate analytical machine extracts a prepared sample from the vial in the BD FACS loader. By contrast, as stated in your December 7, 2015 letter, in the Agilent 1260 Autosampler “the injection needle is located within the Autosampler” and performs the function of extracting liquid to use in a sample. Additionally, the autosampler is capable of self-cleaning the injection needle by withdrawing and ejecting a solvent. The Agilent 1260 Autsoampler thus performs the entire function of sampling, which includes the following steps: lifting the vial, extracting a sample from the vial, and cleaning the injection needle, whereas the BD FACS loader is an accessory that solely lifts and rotates a carousel containing the vials. Because the autosampler performs capable of extracting a sample, it is not like the BD FACS loader and N246637 is not applicable.
The coil tubing injector and coiled tubing unit in NY N241589 are also not applicable. The coil tubing injector is “designed to lift, inject and move” tubing and the coil tubing unit is “designed to inject coiled tubing” into a well. NY N241589 at 1. Lifting, injecting, and moving, coil tubing are the types of activities that fall under the lifting and loading functions covered by heading 8428. By contrast, any lifting or handling performed by the subject autosampler is incorporated into its overall function as a sampling apparatus, and thus it is not comparable to the coil tubing injector and coiled tubing unit in NY N241589.
Moreover, the scope of heading 8428, HTSUS, does not cover machines for which lifting, for example, is merely a subsidiary function. For instance, in HQ H257793, dated March 2, 2016, CBP found that a set of machines (“rewinder”) which work together to unspool and respool wire or cable was not classified under heading 8428, because the lifting function of the rewinder was to accommodate the large spools of wire so the wire could be guided, cut, and respooled. Additionally, CBP has previously determined that autosamplers which maneuver vials, extract samples, and are capable of self-cleaning operations are classified under heading 8479 rather than heading 8428. See HQ W967842 (Aug. 21, 2009) and HQ W967843 (Aug. 21, 2009).
In this case, the subject autosampler’s purpose is not to lift and load glass vials but rather to extract a sample. In addition to moving glass vials into place, the autosampler extracts liquid for use in a sample that are then transferred to a flow cytometer. While the video submitted as part of your ruling request shows that the subject autosampler does perform some lifting, its lifting abilities are like those of the rewinder in HQ H257793 such that any lifting and loading furthers and supports the principle purpose of extracting a sample. Similarly, the self-cleaning function of the autosampler supports the principle purpose of extracting an unpolluted sample. The subject autosampler is thus similar to other autosamplers that
we have classified under heading 8479, HTSUS. See HQ W967842 and HQ W967843 (Aug. 21, 2009).
Although you assert that the autosampler in HQ W967843, the ABI Prism Genetic Analyzer (“ABI Prism”) is comprised of a platform that merely lifts trays of samples without handling or loading, we find this characterization unpersuasive. The manner in which the ABI Prism maneuvers the sample vials is immaterial because the HTSUS headings under consideration do not contemplate such distinctions. Rather, they distinguish between lifting and loading machinery, and machines having individual functions not stated elsewhere in the HTSUS. As stated above, the ABI Prism performs nearly identical functions to the subject autosampler. It maneuvers vials into place and, like the subject autosampler, has a syringe which it lowers into each vial to collect a sample. The ABI Prism also has a self cleaning function which is similar to that of the instant autosampler. Therefore, we find that the subject autosampler is similar to the ABI Prism which was classified under heading 8479.
In light of the foregoing, we conclude that the subject autosampler is classified under heading 8479, HTSUS as machines and mechanical appliances having individual functions, not specified or included elsewhere.
HOLDING:
By operation of GRIs 1 and 6, the subject merchandise is specifically provided for in subheading 8479.89.94, 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 column one rate of duty is 2.5% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief
Electronics, Machinery, Automotive,
and International Nomenclature Branch.