CLA-2-90:OT:RR:NC:N1:405
Susan D. Scully
IDEXX Laboratories, Inc.
One IDEXX Drive
Westbrook, ME 04092
RE: The tariff classification of a urine sediment analyzer from Hungary
Dear Ms. Scully:
In your letter dated April 15, 2016 you requested a tariff classification ruling.
The product to be imported is the IDEXX SediVue Dx™ Urine Sediment Analyzer used in the veterinary field. Able to render semi-quantitative results in approximately three minutes, this analyzer is comprised of an imbedded computer, motion control systems, centrifuge and an imaging system incorporating a 530 nm light source. In operation, a consumable cartridge containing fresh urine is loaded into the analyzer where the centrifuge accelerates settling of formed elements (or sediment) onto the floor of the cartridge. Next, 45 high-power fields (from beneath the sample) are examined and 70 digital images are captured. These images are then analyzed using a convolutional neural network (CNN) that uses a proprietary image processing algorithm similar to facial recognition software. Based on the information provided, each of the images is broken down into a series of tiles (similar to a checkerboard) and is compared to a library of example data. Utilizing this technology, the IDEXX SediVue Dx™ Urine Sediment Analyzer has the ability to identify, classify and count the elements in a urine sample.
You suggest classification of the subject product in subheading 9027.50.4060, HTSUS, which provides for Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared), Electrical, Other. However, since the IDEXX SediVue Dx™ does not meet the Chapter 90, Additional U.S. Note 2 definition of an “electrical” instrument in that its operation is not dependent upon an electrical phenomenon that varies according to the factor to be ascertained, it cannot be classified as such. In the alternative, you request that subheading 9027.80.8060, HTSUS, which provides for Other instruments and apparatus for physical analysis also be considered. However, noting Burrows Equipment v. United States, C.D. 3848 (1969), this product appears to be performing a chemical analysis of the urine sediment rather than a physical one.
The applicable subheading for the urine sediment analyzer will be 9027.50.8015, HTSUS, which provides for Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); 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 (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations ( ultraviolet, visible, infrared): Other: Other: Chemical analysis instruments and apparatus. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division