CLA-2-05:S:N:N7:229-887293

Mr. Charles S. Parisi
John V. Carr & Son, Inc.
5140 West 104 Street
Inglewood, CA 90304

RE: The tariff classification of frozen HUMAN EMBRYOS from Israel.

Dear Mr. Parisi:

In your letter dated June 1, 1993, you requested a tariff classification ruling, on behalf of Surrogate Parenting Services of Laguna Niguel, California.

You state that your client, Surrogate Parenting Services, is assisting infertile couples in Israel by providing surrogate mothers who are willing to bear their children. Under care of a physician, the Israeli couple will produce their genetic embryos, which will then be frozen and transported to the United States. In the United States, a medical team will thaw and then transfer each embryo into a surrogate mother, who will carry the baby to term. After each baby is born, the baby and the couple (its genetic parents) will return to Israel.

The applicable subheading for these frozen HUMAN EMBRYOS will be 0511.99.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Animal products not elsewhere specified or included;...Other:... Other...Other. The rate of duty will be 2.5 percent ad valorem.

Inquiries regarding applicable regulations administered by the U.S. Public Health Service may be addressed to that Agency at the following locations: In San Francisco, to

USPHS Quarantine Station P.O. Box 280548 SFIA San Francisco, CA 94128-0548 telephone: 415 876-2872

In Los Angeles, to

USPHS Quarantine Station Los Angeles International Airport 380 World Way Box N-19 Los Angeles, CA 90045 telephone: 213 215-2365/66

In New York, to

USPHS Quarantine Station John F. Kennedy International Airport, Room 2339 International Arrivals Building Jamaica, NY 11430-1081 telephone: 718 553-1685/87

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