CLA-2-70:RR:NC:1:126
Ms. Beth Bell
Forward Logistics Group
1181 Tradeport Drive
Orlando, Fl 328324
RE: The tariff classification of a gas spring and a glass article – used as
parts of a biological safety cabinet – from Indonesia
Dear Ms. Bell:
In your letter received November 5, 2008, you requested a tariff classification ruling, on behalf of ESCO Technologies, regarding Tempered Safety Glass, part # EQR/GL-152 and Gas Spring, part # EQR/ME-GSPRING-19.
Each of these items will be used as a part of a biological safety cabinet. The cabinet will be used in a laboratory to allow technicians handling dangerous biological materials to work in safety. They will place their hands and the dangerous materials within the cabinet where they will handle and manipulate these materials. The biological safety cabinet includes filtering/purifying machinery which filters out hazardous substances from the air.
The product described as tempered safety glass, part # EQR/GL-152 is an article consisting of tempered glass with aluminum handles and stainless steel straps attached to the glass. This glass article will be used as the opening for the biological safety cabinet.
The gas spring (part # EQR/ME-GSPRING-19) is used to hold open the front of the LA2 and LB2 Series Biological Safety cabinets. The length, spring and gas charge are determined by the weight of the front panel and the amount of rise the front requires. This gas spring is designed specifically for LA2 and LB2 Series Biological Safety cabinets.
In your letter you suggest that both part # EQR/GL-152 and part # EQR/ME-GSPRING-19 should be classified as parts of filtering or purifying machinery and apparatus for liquids or gases in subheading 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS). However, Note 1(c) to Chapter 84 of the HTSUS indicates that laboratory glassware (classifiable in heading 7017) is excluded from classification in Chapter 84. Therefore, the glass product (part # EQR/GL-152) cannot be classified in heading 8421.
The applicable subheading for the glass article with aluminum handles and stainless steel straps (part # EQR/GL-152) will be 7017.90.5000, HTSUS, which provides for laboratory, hygienic or pharmaceutical glassware…other: other. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the for the gas spring (part number EQR/ME-GSPRING-19) will be 8421.99.0080, HTSUS, which provides for Parts: Other: Other of Filtering or purifying machinery and apparatus for liquids or gases. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 7017.90.50, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 Specialists Jacob Bunin at 646-733-3027 and Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division