CLA-2-96:RR:NC:TP:344 A80892
Mr. Ming H. Xiang
C & A Scientific Co., Inc.
4253 Allison Circle
Fairfax, VA 22030
RE: The tariff classification of a Cytology Kit from China.
Dear Mr. Xiang:
In your letter dated February 16, 1996 you requested a tariff classification ruling.
The submitted sample, known as a "Cytology Kit" is used in collecting laboratory specimens and contains one glass microscope slide, one cardboard slide mailer, one wooden scraper, one wooden cotton tipped applicator stick and one endocervical brush.
These items are packaged together in a see through plastic sleeve and constitute a set. There is no item in the set which imparts the essential character of the set. Each part in the set plays a role in the collection of a laboratory specimen. When the component which gives the goods their essential character cannot be determined, the set is classifiable under the General Rules of Interpretation G.R.I 3.(c) i.e., in the absence of finding the component which gives the set its essential character, the set will be classified under the heading which occurs last in numerical order among those items which equally merit consideration. That item is the brush.
The applicable subheading for the "Cytology Kit" will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for ... brushes ... Other: ... Other ... Other. The rate of duty will be 4.5% ad valorem.
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 Stanley J. Schwartz at 212-466-5895.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division