CLA-2-39:OT:RR:NC:N4:421
Ms. Christine Schantz
Nalge Nunc International
75 Panorama Creek Drive
Rochester, NY 14625
RE: The tariff classification of centrifuge tubes
Dear Ms. Schantz:
In your letter dated April 13, 2011, you requested a tariff classification ruling.
Descriptive literature was provided with your request. The products are described as tubes and bottles used in centrifuges. They are made of plastics and include a sealing cap.
You question whether the plastic tubes and bottles are parts of a centrifuge and suggest classification in subheading 8421.91.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for centrifuges and parts thereof. The tubes and bottles are not considered to be parts of a centrifuge because the machine is functional without them. The tubes and bottles are used as accessories in order to contain material that will be processed in the centrifuge. They are not considered to be integral parts of the machinery, but accessories that are used. While subheading 8421.91.6000, HTSUS, provides for parts of a centrifuge, it does not provide for accessories. There is no other tariff provision for accessories for centrifuges.
The rate of duty provided below is the rate applicable to these items when manufactured in a country with which the United States has Normal Trade Relations.
The applicable subheading for the centrifuge tubes will be 3926.90.9910, HTSUS, which provides for other articles of plastics…other…laboratory ware. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division