CLA-2 CO:R:C:M 957301 DWS
Mr. Charles M. Coleman
Coleman Laboratories Corp.
958 Washington Road
Pittsburgh, PA 15228
RE: Revocation of NY 882589; Plastic Pipettes; Explanatory
Note 84.79; Mechanical Appliances; Chapter 39, Note 2(o); 3926.90.95
Dear Mr. Coleman:
This is in reference to NY 882589, issued to you on May 10, 1993, by the Area Director of
Customs, New York Seaport, concerning the classification of plastic pipettes under the
Harmonized Tariff Schedule of the United States (HTSUS). In the course of ruling on the
classification of similar merchandise in another case, we have decided that the holding in NY
882589 is incorrect. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended
by section 623 of Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter
section 625), notice of the proposed revocation of NY 882589 was published December 7, 1994,
in the Customs Bulletin, Volume 28, Number 49.
FACTS:
The merchandise consists of adjustable plastic pipettes, which are used in laboratory
procedures to transfer from 0.1 to 5000 microliters of liquids from one vessel to another. The
pipettes are equipped with removable and disposable points, which prevent direct carryover from
sample to sample. The pipette possesses a plunger which, when pushed down, expels air from the tip. Releasing the plunger draws fluid into the tip. The fluid is then expelled into a separate
vessel by again pushing down on the plunger. A direct-drive micrometer controls the volume
measured. Precision pistons are used to guarantee accurate performance throughout each volume
range.
The subheadings under consideration are as follows:
3926.90.95: [o]ther articles of plastics and articles of
other materials of headings 3901 to 3914:
[o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.3 percent ad valorem.
8479.89.90: [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.
The general, column one rate of duty for goods classifiable
under this provision is 3.7 percent ad valorem.
ISSUE:
Whether the plastic pipettes are classifiable under subheading 3926.90.95, HTSUS, as other
articles of plastics, or under subheading 8479.89.90, as other mechanical appliances.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of
Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any
relative section or chapter notes.
In NY 882589, the Area Director of Customs held that the pipettes were classifiable under
subheading 3926.90.95, HTSUS.
It is our position that the process of utilizing the plunger to operate the pipette, and the use of
pistons to control accuracy, is one that is mechanical. The user must exert force to push down
the plunger to gather the fluid, then release force to hold the liquid in the pipette.
In understanding the language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not
dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS,
and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 84.79 (p. 1314) states
that:
[t]his heading is restricted to machinery having individual
functions, which:
(a) Is not excluded from this Chapter by the operation of
any Section or Chapter Note.
and (b) Is not covered more specifically by a heading in any
other Chapter of the Nomenclature.
and (c) Cannot be classified in any other particular heading
of this Chapter since:
(i) No other heading covers it by reference to its
method of functioning, description or type.
and (ii) No other heading covers it by reference to its use
or to the industry in which it is employed.
or (iii) It could fall equally well into two (or more) other
such headings (general purpose machines).
The machinery of this heading is distinguished from the
parts of machinery, etc., that fall to be classified in
accordance with the general provisions concerning parts, by
the fact that it has individual functions.
For this purpose the following are to be regarded as having
"individual functions":
(A) Mechanical devices, with or without motors or other
driving force, whose function can be performed
distinctly from and independently of any other machine
or appliance. . .
It is our position that the pipettes are properly classifiable under subheading 8479.89.90,
HTSUS. They are not excluded from chapter 84, HTSUS, by any chapter or section notes; they
are not more specifically classifiable in any other chapter of the HTSUS; and they cannot be
classified any more specifically in any particular heading of chapter 84, HTSUS. Also, the
pipettes are mechanical devices with individual functions, as they perform independently from any
other machine or appliance.
Chapter 39, note 2(o), HTSUS, states that:
[t]his chapter does not cover:
(o) Articles of section XVI (machines and mechanical or
electrical appliances).
Therefore, because the pipettes are classifiable under chapter 84, HTSUS, and are mechanical
appliances, they are precluded from classification under chapter 39, HTSUS.
HOLDING:
The plastic pipettes are classifiable under subheading 8479.89.90, HTSUS, as other
mechanical appliances.
NY 882589, dated May 10, 1993, is hereby revoked. In accordance with section 625, this
ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of
rulings or decisions pursuant to section 625 does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division