CLA-2-84:OT:RR:NC:N1:104
Maurine Cecil
Attorney in fact Director of Compliance
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of a dynamic culture platform from Taiwan.
Dear Ms. Cecil:
In your letter dated May 25, 2022, you requested a tariff classification ruling on behalf of your client, University of California San Diego.
The Taihoya ATMS Dynamic Culture Technology Platform is a device that provides mechanical stimulation of cell cultures or other biomaterials by stretching and compressing the membranes. The platform does not perform analysis of the cell materials. The platform houses a database, and it is for laboratory research only.
The ATMS Dynamic Culture Technology Platform, which is imported packaged together as a kit, consists of (1) the main unit which mechanically controls the cell culture mode, (2) a frequency controller, which controls how often the material is stretched and squeezed, (3) a PDMS membrane used as a substrate for cell cultures, (3) biopsy clips for stretching and squeezing the cell cultures, (4) 3D biomaterial clips for compressing the materials, and (5) consumables, such as a plastic membrane chamber, and silicone patches.
General Rule of Interpretation (GRI) 1, of the Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., stretching and compressing cells). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character of this set is imparted by the main unit.
The applicable subheading for the Taihoya ATMS Dynamic Culture Technology Platform will be 8479.89.9599, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 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 the 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division