CLA-2-39:RR:NC:N2:221 L89969

Mr. Allen Garrett
Scantibodies Laboratory, Inc.
9336 Abraham Way
Santee, CA 92071-2862

RE: The tariff classification of nitrocellulose membrane from Ireland.

Dear Mr. Garrett:

In your letter dated September 28, 2005, you requested a tariff classification ruling.

The sample submitted with your request is a sheet of nitrocellulose membrane filter film. It is composed of 80 percent nitrocellulose and 20 percent cellulose acetate and has a very thin mylar backing. The film is of microporous construction. It will be imported in sheet form measuring 12 inches in width and 328 feet in length, on rolls. After importation it will be coated with reagents and used in the production of pregnancy and ovulation tests. There is no coating on the film in its imported condition.

The applicable subheading for the microporous nitrocellulose membrane will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division