CLA-2-39:OT:RR:NC:N4:421
Mr. David J. Archer
Carson International
Unit B 925 Boblett Street
Blaine, WA 98230
RE: The tariff classification of a plastic tube from Germany
Dear Mr. Archer:
In your letter dated March 25, 2013, on behalf of Turnkey Technology Inc., you requested a tariff classification ruling.
The product is a small plastic tube that facilitates the isolation of specific cell types by density gradient centrifugation. The tube has an insert that provides a barrier between the density gradient medium and blood. You explain that the plastic tube eliminates the need for careful layering of blood onto the density gradient medium, and allows for fast and easy harvesting of the isolated mononuclear cell with a simple pour. The plastic tubes will be used in hospitals and laboratories.
You suggest classification in subheading 9018.90, Harmonized Tariff Schedule of the United States (HTSUS). The Harmonized Commodity Description and Coding System Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. Explanatory Note (q) to heading 9018 excludes “Instruments and appliances used in laboratories to test blood, tissue fluids, urine, etc., whether or not such tests serve in diagnosis (generally 90.27).” We note that heading 9027 provides for analysis instruments which themselves provide quantitative and/or qualitative analysis determinations, as do the examples in its heading, i.e., polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus. The plastic tube only performs a step in the physical separation/isolation of cells from the larger quantity of fluid.
The applicable subheading for the plastic tubes will be 3926.90.9910, HTSUS, which provides for other articles of plastics, other...laboratory ware. The rate of duty will be 5.3 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 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division