CLA-2 OT:RR:CTF:EMAIN H324911 JDK
Jill LaMadeleine
International Tariff Management
127 Scott Rd
Waterbury, CT 06705
RE: Tariff classification of the Micromanipulation Pipettes from Sweden
Dear Ms. LaMadeleine:
This is in response to submission on April 21, 2022, submitted on behalf of Vitrolife Inc. (Vitrolife) requesting a prospective ruling as to the classification of micromanipulation pipettes (“subject cane”) under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
You list six different pipettes that are used for a variety of in vitro (IVF) procedures. Vitrolife’s website describes the six subject pipettes as follows:
Biopsy Pipettes: Pipette with a straight a smooth tip for efficient and minimally invasive embryo biopsy.
Hatching Pipettes: Pipette with a straight and smooth opening to create a hole in the zona pellucida for assisted hatching or embryo biopsy.
Holding Pipettes: Pipette with a rounded tip and polished opening to hold the oocyte or embryo when performing ICSI
ICSI Pipettes: Pipette with a sharp tip, with or without spike, for aspiration and intracytoplasmic injection of a single sperm into the oocyte.
PZD Pipettes: Pipette with a sharp tip to create a small slit in the zona pellucida to enable assisted hatching or embryo biopsy.
Handling Pipettes: Pipette with a straight and smooth tip for removal of cumulus cells and transfer of oocytes, embryos, and blastocysts.
You also provide that the glass pipette has a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C.
ISSUE:
Whether the subject merchandise is provided for as laboratory glassware under 7017, HTSUS, or instruments used in medical sciences provided for under heading 9018, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule 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 GRIs 2 through 6 may then 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 HTSUS at the international level, may be utilized. While not legally binding nor dispositive, the ENs 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 (Aug. 23, 1989).
The HTSUS provisions in question are as follows:
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
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9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: parts and accessories thereof
Note 1(f) to Chapter 70, HTSUS, excludes, among other items, “articles of Chapter 90”. However, Note 1(e) to Chapter 90, HTSUS provides, in pertinent part, that Chapter 90 specifically does not cover, “[g]oods of heading…7017.” Therefore, we must first determine if the subject micromanipulation pipettes are goods of heading 7017, HTSUS. If the micromanipulation pipettes are products of heading 7017, HTSUS, then they cannot be classified in Chapter 90.
CBP precedent indicates that laboratory glassware similar to the instant micromanipulation pipettes are products of heading 7017, HTSUS. In HQ 965053, the subject glass vials are used to contain injectable liquids for chromatography applications. CBP found that the subject glass vials are, “principally used to hold biological cultures or other scientific material within the laboratory….” Similarly, the instant micromanipulation pipettes hold and transfer biological cultures such as embryos, eggs, sperm, and oocytes in a laboratory after they have been received from a person. The micromanipulation pipettes are then used to facilitate fertilization procedures such as intracytoplasmic sperm injection (ICSI), embryo biopsy, and assisted hatching, after the biological cultures have already been extracted from a person’s body. This differs from the merchandise discussed in HQ H053758, wherein an evacuated and sterile glass tube that enables the collection of a pre-defined amount of blood was classified under heading 9018, HTSUS. Unlike the instant micromanipulation pipettes that are used to hold biological cultures in a laboratory that have already been extracted from a person’s body, the glass tube of HQ H053758 is used to extract blood directly from a person’s veins.
EN 70.17 states, in pertinent part, that:
This heading covers glass articles of a kind in general use in laboratories (research, pharmaceutical, industrial, etc.), including special bottles (gas washing, reagent, Woulf’s, etc.), special tubes (gas washing, drying, condensation, filter, gas burettes, test-tubes, etc.), stirrers, distilling flasks, graduated jars, culture flasks (Kolle, Roux, etc.), burettes of all kinds, evaporating dishes, volumetric flasks, special bell-jars and receivers (vacuum, necked, etc.), special dropping bottles (calibrated, etc.), retorts, crystallising dishes, drying cylinders, filter plates and discs, spoons, desiccators, dialysers, adapters, condensers, receivers for distillation apparatus, special funnels (with stop-cock, bulb-shaped funnels, etc.), cylinders, crucibles, filter crucibles, special flasks (conical, multi-necked, etc.), special spirit burners, mortars, weighing boats, pipettes…
(Added emphasis)
This heading excludes:
(b) Glass instruments and appliances of Chapter 90, for example, hypodermic syringes, special cannulae and other articles being medical, surgical, dental or veterinary instruments or appliances (heading 90.18)….
The subject micromanipulation pipettes are made of borosilicate glass, advertised on Vitrolife’s website as capable of performing IVF procedures that occur in a laboratory, and ultimately are used for IVF procedures in a laboratory. Moreover, the EN to heading 7017 also indicates that the micromanipulation pipettes are covered by heading 7017, HTSUS, and not in Chapter 90. The EN states that heading 7017, HTSUS, covers glass articles of use in laboratories and even specifically mentions pipettes.
The Notes to Chapter 90, CBP precedent, and the EN to heading 7017 indicate that the subject micromanipulation pipettes are classified under heading 7017, HTSUS. Since we have determined that the subject micromanipulation pipettes are classified under heading 7017, HTSUS, then they cannot be classified in Chapter 90, under heading 9018, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the subject micromanipulation pipettes are classified under heading 7017, HTSUS, and specifically provided under subheading 7017.20.00, HTSUS, which provides, for “Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: of fused quartz or other fused silica: Other…” The column one, general rate of duty for merchandise of subheading 7017.20.00, HTSUS is 6.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief
Electronics, Machinery, Automotive, and
International Nomenclature Branch