CLA-2-84:OT:RR:NC:N1:102
Mr. John Curtis
Agtech, Inc.
8801 Anderson Ave.
Manhattan, KS 66503
RE: The tariff classification of cryopreservation systems from Australia
Dear Mr. Curtis:
In your letter dated April 15, 2009 you requested a tariff classification ruling. Descriptive literature was submitted.
The items in question are described as Freeze Control cryopreservation units, model numbers CL2200, CL3300, CL3303, CL5500 and CL8800i. These units are designed for the controlled rate freezing of embryos and semen from a wide variety of species.
The Freeze Control CL2200 is used in a farmer’s barn or cattle facilities to preserve/freeze microscopic embryos or bull semen. The embryos are then implanted at a later date to yield genetically superior breeding cattle. It consists of the CL2200 controller, one cryochamber, one 1.5 liter covered nitrogen bath and a carry case. The controller maintains full control over a temperature range of +20°C to -43°C. The CL2200 is programmed prior to dispatch and up to four distinct programs specified by the customer can be preinstalled.
The Freeze Control CL3300 and CL3303 are similar to the CL2200 model with some additional features. The CL3300 is suited for research and development as well as a teaching tool. Both units are user-programmable and contain proprietary software. The controller for each model maintains full control over a temperature range of +40°C to -120°C.
The Freeze Control CL5500 differs from the CL2200 model in that the CL5500 unit features a built in battery power pack and battery charger. The controller maintains full control over a temperature range +20°C to -43°C.
The Freeze Control CL8800i is also similar to the CL2200 model with a few exceptions. The CL8800i unit contains proprietary software and is fully user-programmable. In addition, it can be preinstalled with up to 16 programs, and its controller maintains full control over a temperature range between +40°C to -120°C.
The applicable subheading for the Freeze Control CL2200, CL3300, CL3303, CL5500 and CL8800i cattle embryo or semen cryopreservation units will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other refrigerating or freezing equipment. The rate of duty is free.
Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the cryopreservation units satisfies an agricultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional rate of duty is 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/.
In addition, you indicate that on occasion the commercial invoices will include accessory parts used in the main freezer systems. Are you also requesting a tariff classification for these parts? If so, please identify each item and include the part number associated with it. Provide a detailed description of each part and how it functions in the freezer system. Are these parts imported together with the cryopreservation units or they imported separately? Please specify.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division