CLA-2-90:OT:RR:NC:N4:414
Ms. Sherisse Redman
LuminUltra Technologies Ltd.
440 King Street, King Tower, Suite 630
Fredericton, New Brunswick
E3B 5H8
Canada
RE: The tariff classification and marking of a photometer, two micropipettes, a foam test tube rack and a field carry case
Dear Ms. Redman:
In your letter dated August 16, 2020 you requested a tariff classification ruling on a Field Kit and Luminometer Package.
The Field Kit and Luminometer Package contains a photometer, two pipettes, a foam test tube rack and a field carry case. The photometer and the micropipettes are made in Japan and the foam test tube rack and the field carry case are made in the United States. The photometer, the micropipettes, the foam test tube rack and the field carry case are shipped into Canada and packaged together. The kit is shipped from Canada to customers in the United States in retail packaging for sale to the end user. The model number of the Field Kit and Luminometer Package is EQP-PAC. Depending on the customer, the following model numbers may be used: EQP-PAC, NAL-EQP-PAC, BH-EQP-PAC and LKM-SYS. Each Field Kit and Luminometer Package will contain the photometer, two micropipettes, the foam test tube rack and the field carry case.
The photometer contained in the kit is the Kikkoman Lumitester C-110 and is described as a portable luminometer for measurement of light transmission. There are two micropipettes in the kit. One is a 0.1 ml to 1 ml pipette and the other is a 1ml to 5 ml pipette. They are described as autoclavable digital micropipettes. The foam test tube rack is made of chemical-resistant and solvent-resistant polyester foam and contains five rows of wells and 10 columns per rack, which makes it capable of holding 50 test tubes. The wheeled case is waterproof, crushproof and dust proof and has interior dimensions of 20.37 inches by 15.43 inches by 9.00 inches.
Based on the information you have provided, the Field Kit and Luminometer Package is sold as a unit and is packaged together in a single carton for the purpose of testing industrial and municipal fluid samples. Accordingly, the Field Kit and Luminometer Package form a set for tariff purposes.
The General Rules of Interpretation (GRIs) govern classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 3 provides for the classification of goods put up in sets. Under GRI 3(b), goods that cannot be classified by reference to the provisions of GRI 3(a) shall be classified as if they consisted of the component which gives them their essential character. We find that the essential character of the Field Kit and Luminometer Package is imparted by the photometer, the Lumitester C-110. The photometer is provided for under heading 9027, HTSUS, which provides for instruments and apparatus for physical or chemical analysis; instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light. Accordingly, the Field Kit and Luminometer Package is classifiable under heading 9027, HTSUS.
The applicable subheading for the Field Kit and Luminometer Package will be 9027.50.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis; instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light: photometers. The rate of duty will be free.
You have also requested a ruling on the country of origin marking of the Field Kit and Luminometer Package. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b) of the regulations defines country of origin as the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(j) of the regulations provides that the NAFTA Marking Rules are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country.
The NAFTA Marking Rules are set forth in Part 102, Customs Regulations (19 CFR Part 102). Section 102.11 of the regulations sets forth the required hierarchy for determining country of origin for marking purposes. Applying the NAFTA Marking Rules of Part 102 of the regulations to the facts of this case, the country of origin of the Field Kit and Luminometer Package is the country or countries of origin of all the materials that merit equal consideration for determining the essential character of the good. Because we find that the photometer gives the Field Kit and Luminometer Package its essential character, the country of origin of the Field Kit and Luminometer Package is the country of origin of the non-originating photometer, the Lumitester C-110, which is Japan. The Field Kit and Luminometer Package shall be marked to indicate Japan as the country of origin.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division