CLA-2-39:OT:RR:NC:N4:422
Ms. Susan D. Scully
IDEXX Laboratories, Inc.
One IDEXX Drive
Westbrook, ME 04092
RE: The tariff classification of a plastic water sample collection container from China
Dear Ms. Scully:
In your letter dated March 16, 2016, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a bottle, Product ID 98-09221-00, which is made of plastic, has a volume capacity of 120 ml and has a cap. The bottle has a demarcation line for a 100ml level, as 100ml is a standard testing quantity for water testing. The item is a container for holding water samples (not included) that will be tested. There is a tamper resistant shrink band on the outside of the cap. There is a molded imprint of the name “IDEXX” on the side of the vessel. Each vessel will have manufacturing lot number marked on the bottom of the vessel.
Randomly dispensed within the vessel is 22.5mg of sodium thiosulfate for the neutralization of any possible residual chlorine in water samples that are collected. The sodium thiosulfate does not indicate any detection in a positive or a negative way of any presence of any material in the water. The sodium thiosulfate will be considerably under 10% of the total cost of the entire item.
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The plastic vessel provides the essential character of each set.
The applicable subheading for Product ID 98-09221-00 will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…laboratory ware. The rate of duty will be 5.3 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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/.
You have also requested a ruling for the country of origin of this item. Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" See Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908).
The items in the set, although packaged and classified together, do not lose their separate identities. You have stated that all of the components of the vessel are made in China and that the sodium thiosulfate “may be sourced from several different countries.” Consequently, the plastic vessel and the sodium thiosulfate have two separate countries of origin. The country of origin of the plastic vessel is China. However, your inquiry does not provide any details as to the manufacture of the sodium thiosulfate and consequently we cannot rule on the country of origin of the sodium thiosulfate.
You have also requested a ruling for the country of origin marking requirements for this item. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
If you would like a ruling on the marking and country of origin of the sodium thiosulfate, you may wish to consider resubmission of your request. If you decide to resubmit your request, please prepare a new request letter and include all of the material that we have returned to you as well as complete details of the manufacture of the sodium thiosulfate to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, attn: Binding Ruling Request.
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 Gary Kalus at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division