CLA-2-39:OT:RR:E:NC:SP:221
Mr. Robert McIntyre
Beckman Coulter Inc.
4300 N. Harbor Blvd.
D-32-C
Fullerton, CA 92835
RE: The tariff classification of tube adapters from Germany
Dear Mr. McIntyre:
In your letter dated January 30, 2009, you requested a tariff classification ruling.
The tube adapters are identified as styles 361247, 364690 and 392294. The adapters are placed in the rotor of a centrifuge to cushion specific models of test tubes so they do not break in the high forces of centrifugation. The plastic adapters are roughly in the shape of tubes with caps to hold test tubes filled with sample material to be separated during the centrifugation process. The adapter tubes are not required for the centrifuge to function.
You question whether the adapters are parts or accessories of a centrifuge and suggest classification in subheading 8421.91.6000, Harmonized Tariff Schedule of the United States (HTSUS). The adapters are not considered to be parts of a centrifuge because the machine is fully functional without them. The tube adapters are used as accessories to fit certain models of test tubes to provide a cushion to protect the tubes and their contents. Subheading 8421.91.6000, HTSUS, provides for parts of a centrifuge but does not provide for accessories. There is no other tariff provision for accessories for centrifuges.
The applicable subheading for the tube adapters, styles 361247, 364690 and 392294, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division