CLA-2 CO:R:C:F 956442 EAB
Ms. Janet F. Conley
American Laboratory Products Company
P.O. Box 451
Windham, New Hampshire 03087
Re: Cellular Antigen Stimulation Test kit (CAST ELISA) from
Switzerland; NYRL 886319 affirmed; sulfidoleukotriene (sLT):
sLT antigen; sLT antibody
Dear Ms. Conley:
This is in response to your letter dated August 18, 1993,
requesting modification of New York Ruling Letter (NYRL) 886319,
dated June 8, 1993, in which Customs held that an in-vitro Cellular
Antigen Stimulation Test kit used to quantify sulfidoleukotrienes
was classifiable under subheading 3822.00.5090, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), dutiable at the
column one general rate of 5 percent ad valorem.
FACTS:
In NYRL 886319, Customs determined, based upon the information
presented with the underlying request for a binding ruling, that
the aforesaid kit, containing a dextran solution, interleukin 3,
incubation buffer, stimulation control, capture antibody coated
microtiter plate, sulfidoleukotriene standard, blanking reagent,
enzyme label, wash buffer, carbonate buffer, substrate tablets and
stop solution was classifiable under subheading 3822.00.5090,
HTSUSA, a provision for "Composite diagnostic or laboratory
reagents, other than those of heading 3002 or 3006: Other, Other."
You have now provided additional information to the effect
that the "sulfidoleukotriene standard" is, more specifically, a
sulfidoleukotriene (sLT) enzyme conjugate that functions as the
antigen that binds with the free sLT monoclonal antibody/ies in
the sample, enabling quantitative analysis of the sLT antibody/ies.
ISSUE:
What is the classification of an in-vitro Cellular Antigen
Stimulation Test kit containing antigens and used to quantify
sulfidoleukotriene (sLT) antibodies?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the HTSUSA
is governed by the principles set forth in the General Rules of
Interpretation (GRIs) and, in the absence of special language or
context which otherwise requires, by the Additional U.S. Rules of
Interpretation.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Based upon the additional information that you have provided
and which we must regard as materially different from the
information that gave rise to NYRL 886319, we are of the opinion
that the subject merchandise is classifiable under subheading
3822.00.1090, HTSUSA, which covers in part composite diagnostic
reagents containing antigens, to be entered free of duty.
HOLDING:
An in-vitro Cellular Antigen Stimulation Test kit (CAST ELISA)
containing antigens and used to quantify sulfidoleukotriene (sLT)
antibodies is classifiable under subheading 3822.00.1090, HTSUSA,
a provision for composite diagnostic or laboratory reagents, other
than those of heading 3002 or 3006: containing antigens or
antisera: other.
Merchandise classified under the foregoing subheading is
entitled to be entered free of duty.
NYRL 886319 is affirmed. Copies of NYRL 886319 and of this
Ruling must be presented with each entry of the subject
merchandise. This ruling, covering essentially a different
product, is being issued in accordance with Section 177.1, Customs
Regulations (19 CFR 177.1).
Sincerely,
John Durant, Director