CLA-2 CO:R:C:F 956567 EAB
R. Brian Burke, Esquire
Rode & Qualey, Attorneys at Law
295 Madison Avenue
New York, New York 10017
Re: "Chemstrip bG"; "Chemstrip 9U"; composite diagnostic and
laboratory reagents; test strips or pads; HRL 953405; "Micral"
Dear Mr. Burke:
This is in further reply to your letter dated May 10, 1994, on
behalf of Boehringer Mannheim America, and recent telephone
conversations with this Office, which, taken together, we consider
to be a request for a written ruling concerning the classification
of certain composite diagnostic test strips known as "Chemstrip bG"
and "Chemstrip 9U" under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
"Chemstrip bG" is a fully manufactured paper or foil backed
composite diagnostic or laboratory reagent that indicates blood
sugar level. It does not contain antigens or antisera.
"Chemstrip 9U" is a fully manufactured paper or foil backed
composite diagnostic or laboratory reagent that is used in
urinalysis. It does not contain antigens or antisera.
ISSUE:
What is the classification of diagnostic or laboratory test
strips known as "Chemstrip bG" and "Chemstrip 9U"?
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.
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), and
HQ 953405 (May 3, 1994) ("Micral" test strips containing antigens
or antisera, subheading 3822.00.1090, HTSUSA).
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
"Chemstrip bG" and "Chemstrip 9U".
HOLDING:
"Chemstrip bG" and "Chemstrip 9U" 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