CLA-2-84:OT:RR:NC:N1:104
Zachary M. Winch
Marathon LS
720 University Avenue
Norwood, MA 02062
RE: The tariff classification of pipette tips from China.
Dear Mr. Winch:
In your letter dated February 25, 2021, you requested a tariff classification ruling.
The Marathon LS 1000µl Pipette Micro Tips, part number MLS-PTFS-1000J, are polypropylene (PP) sterilized pipette tips with filters. Pipette tips are used are used to transfer precise amounts of liquid from a pipettor device. The filter in the pipette tip protects the pipettor from aerosols that are created when liquids are aspirated into the pipette tip, primarily to reduce cross contamination in viral applications. The Marathon LS universal fitting pipette tips are designed to be used on many different types of pipettor brands. They are packaged in rigid autoclavable racks of 96.
The applicable subheading for the Marathon LS 1000µl Pipette Micro Tips, part number MLS-PTFS-1000J, will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other.” HTSUS. The rate of duty will be free.
Products of China classified under subheading 8479.90.9496, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8479.90.9496, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division