CLA-2-38:OT:RR:NC:2:239
Mr. Maher M. Shomali
Thomsen and Burke LLP
Two Hamill Road, Suite 415
Baltimore, MD 21201
RE: The tariff classification of Oragene Dx DNA Collection Kit from Canada
Dear Mr. Shomali:
In your letter dated February 12, 2014 you requested a tariff classification ruling on behalf of 23andMe, Inc. The documentation that you provided was sent to our laboratory for review. That review is now complete. Our findings are as follows.
The instant product is Oragene Dx DNA Collection Kit with Saliva. Per our analysis it consists of a plastic vial containing ethanol, buffering solution, and Human saliva (after collection). The buffer solution prevents degradation of the DNA components of the saliva. No chemical reactions take place to the saliva, although some physical changes to the saliva components may occur. The chemicals in the test kit are not employed as a test to determine the presence of any substance contained in the sample.
The human saliva has been combined (mixed) with, and altered by, a “buffer solution” prior to importation. The requester has stated that “the saliva sample remains in liquid form, but the cellular components are disrupted. … Upon contacting the saliva cells, the stabilizing liquid lyses cellular and nuclear membranes, thereby destroying the viability of the cells and preserving the DNA.”
The applicable subheading for the Oragene Dx DNA Collection Kit with Saliva will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 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 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 Paul Hodgkiss at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division