CLA-2-84:RR:NC:1:103 A89489

Mr. David R. McCauley

ASG USA

370 McClellan Highway

East Boston, MA 02128

RE: The tariff classification of plastic pipette tips from Finland

Dear Mr. McCauley:

In your letter dated November 6, 1996 you requested a tariff classification ruling.

With your inquiry you submitted a sample package containing various sizes of pipette tips. The tips, known as Finntips, are hollow tubes which taper down to a small orifice. They are specifically designed to fit onto the end of a mechanical pipette which utilizes a plunger to transfer precise volumes of liquid from one vessel to another. The Finntips serve to enhance the accuracy and precision of the pipetting operation due to their smooth sides and hydrophobic surface. They are made of virgin polypropylene, and are autoclavable, chemically resistant, and reusable. They contain a unique sealing end which forms a leakproof seal with the mechanical pipette to which they will be attached, and a ribbed top which allows them to be conveniently stored in a separate tip rack. The sample tips vary from approximately 1.25 inches to 6 inches in length.

The applicable subheading for the Finntips will be 8479.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other. The rate of duty will be 2.2 percent ad valorem.

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 Alan Horowitz at 212-466-5494.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division