CLA-2-84:OT:RR:NC:N1:106
Ms. Shelley McIlwain
Expeditors Tradewin, LLC
2508 North Marine Dr.
Portland, OR 97217
RE: The tariff classification of thermal cycling equipment from Singapore.
Dear Ms. McIlwain:
In your letter dated December 14, 2010, you requested a tariff classification ruling on behalf of your client BioRad Laboratories, Inc. Literature and descriptions were included with your request.
Three devices were submitted. All three are components to the C1000 Thermal Cycler which is a system for polymerase chain reaction (PCR) replication. PCR is a process where DNA specimens are replicated for scientific purposes by precision heating and cooling of the DNA in timed cycles. You state that the three components are imported together as a system in various configurations and separately in a condition where the component is not capable of functioning properly until connected to at least one other component.
The C1000 Thermo Cycler Chassis is designed to integrate with a Well Reaction Module or an Optical Reaction Module. The chassis is the base unit for programming of temperature control and integrates with the selected Reaction Module.
The Well Reaction Module, when installed in the chassis, holds the sample block containing the DNA to be replicated and heats and cools it by the use of a thermoelectric heat pump. It also includes a heated lid to prevent sample evaporation and condensation.
The Optical Reaction Modules are stated to serve two purposes when used in conjunction with the Thermo Cycler Chassis. It performs real time PCR by cycling the temperatures of the DNA sample and is also capable of measuring related florescence. You continue to state that the Optical Reaction Modules can be used to perform PCR without scanning for florescence.
You suggest that the Optical Reaction Modules when imported alone would be correctly classified as instruments and apparatus for physical or chemical analysis; for measuring…light… parts and accessories thereof: of articles of subheading 9027.50.40; under 9027.90.5450 Harmonized Tariff Schedule of the United States (HTSUS). You further suggest that the Optical Reaction Modules when imported as a in combination with the Thermo Cycler Chassis to form a complete functional system would be correctly classified as instruments and apparatus for physical or chemical analysis; for measuring…light…: other instruments and apparatus using optical radiations: other: thermal analysis instruments and apparatus in 9027.50.4020 HTSUS. This is not correct as their primary function; and in some cases sole function if the user so chooses; is to replicate the DNA by a change in temperature. Optical analysis is an optional use of this configuration.
The applicable subheading for the three components when imported separately and not as a functioning system will be, 8419.90.9580 HTSUS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as heating,…cooling…parts thereof: parts: other: other, other. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the complete system when imported as such, whether using the Reaction Module or an Optical Reaction Module will be 8419.89.9585, HTSUS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as heating,…cooling…parts thereof: other machinery, plant or equipment: other: other, other: for other materials. The rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division