CLA-2-39:S:N:N6:221 882589

Mr. Charles M. Coleman
Coleman Laboratories Corp
958 Washington Road
Pittsburgh, PA 15228

RE: The tariff classification of plastic pipettes from Poland.

Dear Mr. Coleman:

In your letter dated January 29, 1993, you requested a tariff classification ruling.

The pipettes are used to measure and dispense liquids, and are used in the laboratory.

The applicable subheading for the pipettes will be 3926.90.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...laboratory ware. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9510, HTS, which are products of Poland, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport