CLA-2-39:S:N:N6:881575 221
9717.00.3000; 9617.00.4000; 7017.90.0050; 7326.90.9090;
8422.30.9040
Ms. Linda H. Moorhouse
A.W. Fenton Company Inc.
980 Beaver Grade Road, Suite 104
Coraopolis, PA 15108
RE: The tariff classification of laboratory items from England.
Dear Ms. Moorhouse:
In your letter dated December 17, 1992, on behalf of Jencons
(Scientific) Limited, you requested a tariff classification
ruling.
Samples and/or literature were submitted of five laboratory
articles. The first item is called the "Sealpette Fixed
Economy." The Sealpette is a volume measurement device used in
laboratories to measure and dispense fluids in a pipetting
operation. It is composed primarily of polypropylene.
Item two is a polypropylene seal tip for the Sealpette.
Item three is the Dewar Vacuum Flask, which is designed for
laboratory, hospital and industrial use. This flask incorporates
an evacuated space between the inner and outer walls with a
silvered inside to prevent heat transfer when storing liquified
gases. The inner flask is made from a borosilicate glass and is
encased in an enamelled or stainless steel outer container. The
flasks come in 12 different sizes. The classification will
depend upon the size.
Item four is the "Homogeniser." This item is used to grind
human tissue in the laboratory. The body of the homogenizer is
made from heat-resistant glass. The pestle for the actual
grinding of the tissue will either be made from borosilicate
glass or from stainless steel with a plastic tip.
Item five is the "Perimatic," a machine used for media
precision dispensing, filling petri dishes, bottles, ampules and
vials.
The applicable subheading for the Sealpette will be
3926.90.9010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, laboratory
ware. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the seal tips will be
3923.50.0000, HTS, which provides for stoppers, lids, caps and
other closures. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Dewar Vacuum Flasks, when
having a capacity not exceeding one liter, will be 9617.00.1000,
HTS, which provides for vacuum flasks and other vacuum vessels,
complete with cases...having a capacity not exceeding 1 liter.
The rate of duty will be 9 percent ad valorem.
The applicable subheading for the Dewar Vacuum Flasks, when
having a capacity exceeding 1 liter but not exceeding 2 liters,
will be 9617.00.3000, HTS, which provides for vacuum flasks and
other vacuum vessels, complete with cases...having a capacity
exceeding 1 liter but not exceeding 2 liters. The rate of duty
will be 8.7 percent ad valorem.
The applicable subheading for the Dewar Flasks, when having
a capacity exceeding 2 liters, will be 9617.00.4000, HTS, which
provides for vacuum flasks and other vacuum vessels, complete
with cases...having a capacity exceeding 2 liters. The rate of
duty will be 8.7 percent ad valorem.
The classification of the Homogeniser, when composed
entirely of glass, will be 7017.90.0050, HTS, which provides for
laboratory or pharmaceutical glassware, whether or not graduated
or calibrated, other. The rate of duty will be 8.4 percent ad
valorem.
The applicable subheading for the Homogeniser, when
consisting of a glass body and a metal pestle with a plastic tip,
will be 7326.90.9090, HTS, which provides for other articles of
iron or steel, other. The rate of duty will be 5.7 percent ad
valorem.
The applicable subheading for the Perimatic will be
8422.30.9040, HTS, which provides for machinery for filling,
closing, sealing, capsuling or labeling bottles, cans or other
containers. The rate of duty will be 3.6 percent ad valorem.
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