CLA-2-84:RR:NC:1:104 L80994
Ms. Patti Cordo
American Cargo Express, Inc.
435 Division Street
Elizabeth, NJ 07201
RE: The tariff classification of pipetting systems from Ireland
Dear Ms. Cordo:
In your letter dated November 12, 2004 on behalf of Deerac Fluidics (registered trading name of Allegro Technologies Limited), Dublin, Ireland you requested a tariff classification ruling.
The Equator™ NS 101 and Equator™ NS 808 pipetting systems utilize spot-on™ technology to dispense microlitre and nanolitre volumes of a wide range of fluids. A pipetting mechanism allows the dispensation of volumes in the range of 50nL to 20µL into 96, 384 and 1536 well plate formats and also onto flat substrates. The Equator™ NS 101 (single tip pipetting system) and the Equator™ NS 808 (eight tip pipetting system) are designed to perform high speed, non-contact, low volume pipetting. Both models feature precision xyz positioning and a waste or active wash station. The pipetting systems include custom designed robotic platforms and dedicated spot-station software. Dimensions for both models are 660 (D) x 380 (W) x 360 (H) mm.
These two pipetting systems feature a unique pipetting mechanism which utilizes a pressure/time valve mechanism based on the real time feedback control of the movement of a magnet boss. The magnet boss is held in the tip body. The magnet movement is actuated by applying a current through the electronic coil assemblies situated outside the tip. A pneumatic reservoir forms an integral part of the spot-on pipetting mechanism. This reservoir maintains the correct pressure holding of air. When required, the pneumatic pump restores the air levels.
The applicable subheading for the Equator™ NS 101 and Equator™ NS 808 pipetting systems will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the software. Legal Note 6 to chapter 85 requires, in part, that records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended. For the purpose of this note, the term “apparatus for which they are intended” refers to apparatus which reads or plays the media or which records or writes on the media.
The following additional information is needed to classify the software: Is the software included with the pipetting systems at time of importation? Into what unit is the software installed, e.g., into a separate computer, in the pipette unit itself, etc.? Is the software installed in the “spot station”? Is this “spot station” a separate unit from the pipetting unit? What type of media is the software on (e.g., floppy disc, CD, etc.)? What are the inherent characteristics of the software program (data, instruction, sound, image, interactivity)? What is the software’s condition at time of importation, e.g., packaged for retail sale, not packaged but physically installed on unit, etc.? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division