CLA-2-29:OT:RR:E:NC:2:239
Ms. Maggie A. Smith Ranney
L.E. Coppersmith, Inc.
525 S. Douglas St., Suite 100
El Segundo, CA 90245
RE: The tariff classification of 384 Synthesis CPG (Product #M-3003-2) from Korea
Dear Ms. Smith Ranney:
In your letter dated March 12, 2009, on behalf of your client Bioneer, Inc., you requested a tariff classification ruling for 384 Synthesis CPG (Universal Solid Support CPG) which you state is a reagent used only for oligo synthesis and is imported in 4, 7, 10, and 25 mg.
384 Synthesis CPG is a starting material and platform for oligonucleotide synthesis. The oligonucleotides are cleaved off the solid support and eluted. The synthesized oligos are not necessarily used for evaluation or detection, but are for general use. Heading 3822 Explanatory Note states: “Diagnostic reagents are used in the evaluation of physical, biophysical or biochemical processes and states in animals and humans; their function is based upon a measurable or observable change in the biological or chemical substances constituting the reagent.” 384 Synthesis CPG does not undergo an observable or measurable change that can be used for any evaluation and is therefore, precluded from heading 3822. Based on the submitted structure, the product is a heterocyclic compound of heading 2932.
The applicable subheading will be 2932.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: Other: Other. The rate of duty will be 3.7 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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division