CLA-2 OT:RR:CTF:TCM H103965 RES
Patti Cordo
Director of Import
American Cargo Express, Inc.
435 Division Street
Elizabeth, NJ 07201
RE: Revocation of NY N035872, dated August 20, 2008.
Dear Ms. Cordo:
This letter is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York (“NY”) Ruling letter N035872, dated August, 20, 2008, regarding the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of the Equator GX1, Equator GX8, Equator HTS, and Equator HTS/2 mechanical liquid dispensing systems from Ireland. The machines were classified as mechanical appliances for dispersing liquids under heading 8424, HTSUS. We have determined that NY N035872 was in error.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published on September 14, 2011, in Volume 45, Number 38, of the Customs Bulletin. CBP did not receive any comments during the notice period.
FACTS:
In NY N035872, the products were described as follows:
The machines perform high speed, non-contact, low volume pipetting onto all well plate formats. The pipetting mechanism allows for the dispensation of volumes in the range of 50nl to 20ul.
The first item has been identified as the Equator GX1 system. This system uses a single-channel dispenser for the low to medium use lab. It can aspirate reagent from a single reservoir or plate and dispense the reagent across the reaction plate.
The second item has been identified as the Equator GX8 system. This system uses eight channels which allow for more flexibility. You state that each channel can aspirate and dispense reagents at a different volume.
The third item has been identified as the Equator HTS system. This system can dispense DMSO, aqueous buffers, protein solutions and cell and bead suspensions. In addition it can be configured with a number of reservoirs; these can include disposable troughs to stirred reservoirs for cells and beads.
The final item has been identified as the Equator HTS/2 system. This system is designed for automated and hand towed automated plate positions. Both plate positions are accessible to the robotic arms which enables unattended operation. The two plate positions can be used as source and destination plate positions, or as dual destination plates using a separate on deck reagent reservoir.
ISSUE:
Whether the mechanical liquid dispensing machines are classifiable under heading 8479, HTSUS, as “machines and mechanical appliances having individual functions”, or under heading 8424, HTSUS, as “mechanical appliances for projecting, dispersing, or spraying liquids [.]”?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI 2 through 6 may be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The following HTSUS provisions are under consideration:
8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:
8424.89 Other appliances:
8424.89.00 Other
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Other machines and mechanical appliances:
8479.89 Other:
8479.89.98 Other
The functions performed under heading 8424—projecting, dispersing, or spraying liquids—are different than the function of dispensing a liquid. According to lexicographic authority, the definition of disperse is to spread or distribute widely from a fixed or constant source, to scatter, to distribute more or less evenly throughout a medium. The definition of dispense is to deal out in portions. A machine that takes a pre-selected fixed volume from a larger reservoir of liquid and then transfers that smaller fixed volume to a different receiving receptacle, such as a vial tray, clearly performs the function of dispensing and not dispersing. Additionally, the functions that the bench-top liquid dispensing machines perform are not the same as any of the machines and tools listed in 8424, i.e. fire extinguishers, steam and sand blasting machines, irrigation sprayers, piston pump sprays, and spray guns, which project, spray, or disperse liquids or solids. In comparison to other rulings involving heading 8424, HTSUS, the Equator liquid dispensing systems do not perform the functions of projecting, dispersing or, spraying as other merchandise have performed these functions. See NY N087656, dated January 7, 2010 (dispersing a fragrance using a fan throughout a room); HQ W968211, dated February 6, 2007 (finding that a device that contains an aerosol can and presses on the can’s button at specific intervals is spraying and dispersing a liquid); HQ 966611, dated January 7, 2007 (classifying a canister as part of a system that sprays a liquid on a windshield under heading 8424). In contrast, the Equator liquid dispensing systems take small quantities of liquid from a larger reservoir of liquid and dole/dispense the liquid into a smaller reservoir. Cf. NY N074200, dated September 4, 2009 (a container that uses a push-button pump to dispense a liquid from a reservoir to a sponge does not perform the functions of projecting, dispersing, or spraying a liquid); NY N052375, dated March 17, 2009 (a glue gun that expels a hot glue liquid performs the function of dispensing and not projecting, dispersing, or spraying).
Furthermore, CBP has consistently classified pipetting and other similar systems that aspirate and dispense liquids under heading 8479. See Rainin Instrument C. Inc. v. United States, 27 C.I.T. 1619 (2003) (classifying a hand operated pipetting apparatus under heading 8479). See also NY L80994, dated December 20, 2004 (classifying similar pipetting systems, the Equator TM NS 101 and Equator TM NS 808, manufactured by the same company, Deerac Fluidics under heading 8479); NY J87394, dated August 8, 2003 (classifying an electronic pipetting machine under heading 8479); and HQ 957301, dated January 18, 1995 (classifying a pipetting machine under heading 8479).
Therefore, because the function of dispensing is not covered by heading 8424 and because CBP has consistently classified similar liquid dispensing systems under heading 8479, the four Equator model liquid dispensing systems in NY N035872 are classified under subheading 8479.89.98, HTSUS, as “[m]achines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and mechanical appliances: [o]ther: [o]ther”
HOLDING:
Pursuant to GRI 1, the Equator model liquid dispensing systems at issue here are classified under the subheading 8479.89.9899, HTSUSA, as “[m]achines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and mechanical appliances: [o]ther: [o]ther: [o]ther”. Articles classified under this subheading are subject to a general rate of duty of 2.5 percent ad valorem.
EFFECTS ON OTHER RULINGS:
NY N035872, dated August 20, 2008, is revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division