NY 858591
DEC 17 1990
CLA-2-70:S:N:N3D:226 858591
Mr. Michael Dahm
Wilson Freight Services, Inc.
560 Delaware Avenue
Buffalo, New York
RE: The tariff classification of laboratory glassware from
Canada
Dear Mr. Dahm:
In your letter dated December 3, 1990, on behalf of Johns
Scientific, you requested a tariff classification ruling.
This product is a glass tube of the type principally used in
laboratories to hold blood and other biological or scientific
material.
The applicable subheading for the glass tube will be
7017.90.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for laboratory, hygienic or pharmaceutical
glassware...other. The duty rate will be 8.4 percent ad valorem.
Goods classifiable under subheading 7017.90.0050, HTS, which
have originated in the territory of Canada, will be entitled to a
6.7 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
In your presentation you claim that this product will
actually be used as a holder for a cigar. Therefore, you contend
that the merchandise should be classified in subheading
7010.90.50, HTS, under the provision for glass containers of a
kind used for the conveyance or packing of goods. However, the
form and shape of this item clearly indicate that it is
principally used as laboratory glassware. The use of this type
of tube as a laboratory glass article greatly exceeds any other
function (including use as a cigar holder) which the product may
have.
Heading 7010 only applies to articles which are principally
used for the commercial marketing, conveyance or packing of goods.
This glass tube is principally used as laboratory glassware for
holding biological or scientific material within a hospital,
laboratory or similar facility. It is not principally used as a
container for conveying, packing or marketing merchandise.
Although the products in a particular shipment might actually be
used as cigar holders, this fact is irrelevant. Classification
is based on the principal use of the merchandise in the United
States, not the actual use of a particular shipment. These glass
tubes are principally used as laboratory glassware, not as
containers for cigars. Therefore, subheading 7017.90.0050
applies, not subheading 7010.90.5000.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport