CLA-2-39:OT:RR:NC:N1:421
Paula M. Connelly
1 Burlington Business Center, Suite 400W
67 South Bedford Street
Burlington, MA 01803
RE: The tariff classification of plastic products from Mexico
Dear Ms. Connelly:
In your letter received by this office on March 9, 2017 you requested a tariff classification ruling on behalf of your client Thermo Fisher Scientific (ASI), Inc. The items in question are described “three plastic laboratory ware products”. Representative samples of these products were submitted with your request and will be returned to you under separate cover.
Sample 1, identified as Part Number B100048-1, is a 50 liter low density polyethylene (LDPE) tank liner used in cell culture manufacturing. You indicate that these plastic disposable liners are used to protect stainless steel tanks during the mixing process. The contents are then removed from the bag and transported to either the customer or another location within the facility for further manufacturing. Although these liners are not used for the packing or conveying of goods, they are of the same class or kind of bag classified in heading 3923, Harmonized Tariff Schedule of the United States (HTSUS).
Sample 2, identified as Part Number SH00049-1, is referred to as a pump set with vented spike. This product consists of 10 feet of clear plastic tubing in the middle of which is a 10 inch piece of larger diameter tubing (of unspecified material) that is joined together by a cross-shaped adapter. The tubing also features a plastic clamp and has a plastic fitting with end cap on one end and a plastic vented spike with port on the other. You state that this item is used in conjunction with a peristaltic pump for the transference of chemical compounds.
Sample 3, identified as Part Number B102453-1, is referred to as a 1 liter bag with accessories. This product consists of a plastic bag measuring approximately 11 inches in length and 6 inches in width. Incorporated into the bag is 3 inch rectangular shaped piece of foam and two pieces of clear plastic tubing with end fittings. The inlet tube is fitted into the foam piece and the outlet tube has a clamp.
Based on the information provided, this product is used to move fluid compounds from one laboratory process station to another during the manufacture of microbiological solutions. The small piece of foam inside the bag is used to filter out any fibrous material contained in the fluid. Used primarly for conveying the fluid compound from one vessel to another, this bag may also be used to store its contents for weeks if necessary. After the fluid is transferred, the subject product is discarded.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The plastic bag, plastic tubes and foam piece form a composite good whose classification is governed by GRI 3(b). In accordance with the Explanatory Notes for GRI 3(b), the essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The plastic bag predominates in bulk and is the component that is most essential in terms of the function of the product as a packaging container. Thus, the bag is considered to be the component that imparts the essential character to this composite good.
The applicable subheading for Part Number B100048-1 will be 3923.21.0095, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of Polymers of ethylene: Other: Other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for Part Number SH00049-1 will be 3917.33.0000, HTSUS, which provides for Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other, not reinforced or otherwise combined with other materials, with fittings. The general rate of duty will be 3.1 percent ad valorem.
You suggested classification of Part Number B102453-1 in 3926.90.9910 as Other articles of plastic and articles of other materials of heading 3901 to 3914: Other: Other: Laboratory ware. However, we find that this product is more specifically provided for in heading 3923. Since you did not identify the type of plastic from which the bag is made, classification will be at the 8-digit level.
The applicable subheading for Part Number B102453-1 will be 3923.21.00, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones). The general rate of duty will be 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 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,
Steven A. Mack
Director
National Commodity Specialist Division