CLA-2-90:OT:RR:NC:N1:105
Robin Grover
Law Office of Robin W. Grover
1016 7th Street, S.E.
Washington, DC 20003-3627
RE: The tariff classification of a heat sink assembly from China
Dear Mr. Grover:
In your letter dated August 14, 2025, on behalf of your client, Visby Medical, you requested a tariff
classification ruling. Descriptive literature was provided for our review.
The item under consideration is described as a heat sink assembly that is incorporated into the Visby
Respiratory Health Point of Care Test and Visby Medical Sexual Health Test. In order to classify the heat
sink assembly, we must first determine the classification of the main units that the assembly is a part of. The
first tester is a disposable molecular diagnostic test that uses polymerase chain reaction (PCR), specifically
RT-PCR (reverse transcriptase polymerase chain reaction), for qualitative detection and differentiation of
nucleic acids from influenza (Flu) A and B and SARS-CoV-2 (COVID-19). Visby’s single-use test includes a
collection kit and a powered testing device that securely communicates with a Visby mobile app. The app
guides users through the testing process, helps interpret results, and connects to additional healthcare options.
Test results appear in the app in about 30 minutes. The second tester, the Visby Medical Sexual Health Test,
is a single-use, fully integrated, rapid, automated PCR in vitro diagnostic test for the qualitative detection and
differentiation of DNA from chlamydia, gonorrhea, and trichomoniasis infections. The device includes a
powered testing device that securely transmits results to the Visby Medical App.
The heat sink assembly is a specially designed part of the completed medical diagnostic units. The
completed heat sink assembly’s main purpose is to dissipate heat from electronic components of the Visby
diagnostic machines, preventing them from overheating and ensuring reliable operation. The heat sink
accomplishes this with its uniquely shaped design by absorbing heat from the components before transferring
the heat to the surrounding environment. The complete heat sink assembly includes an aluminum heat sink,
two PCR elbows, a 4-up coupler, tubing, and adhesive.
The Visby testers identified above, are classified in subheading 9027.50.40, Harmonized Tariff Scheduled of
the United States (HTSUS), which provides for “Instruments and apparatus for physical or chemical analysis
(for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and
apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments
and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters);
microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations
(ultraviolet, visible, infrared): Other: Electrical.”
We consider the heat sink assembly to be a part of the aforementioned testers according to Chapter 90 Note
2(b). Therefore, the applicable subheading for the heat sink assembly will be 9027.90.5650, HTSUS, which
provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or
checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring
or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories
thereof: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus:
Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Of
articles of subheading 9027.50.40.” The general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 9027.90.5650, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition
to subheading 9027.90.5650, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9027.90.5650, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.01 in
addition to subheading 9027.90.5650, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Jason Christie at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division