CLA-2-71:OT:RR:NC:N4:433
Kazuto Suzuki
Iwai North America Inc.
1165 Chess Drive, Suite A
Foster City, CA 94404
RE: The tariff classification of gradient surfaces from Sweden.
Dear Mr. Suzuki:
In your letter dated December 2, 2015, you requested a tariff classification ruling. Illustrative literature was provided.
The merchandise concerned are “gradient surfaces” developed by Cline Scientific ab. Cline Scientific ab is providing gradient surfaces based on nanotechnology for purposes of conducting stem cell and cancer research. Gold nano-particles are disbursed on a glass slip cover in a density gradient. The “patented method technology” of the dispersion of the nano-particles allows for the controlling of the average distance between the particles, thereby creating a continuous gradient. There are two types of products: (1) non-functionalized, meaning only nano-particles are on the glass slip cover and (2) functional, meaning biomolecules of the customer’s/researcher’s choice are bound to the nano-particles. It is indicated that the use of this product will allow researchers to create a gradient of biomolecules, thus detecting the right density of biomolecules needed to grow a specific type of cell or to observe the effect of the cell at different density in a single test.
Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part at Legal Note 1 (b), Subject to note 1 (a) of section VI and except as provided below (Legal Note 3 to Chapter 71, additional exclusions to Chapter 71), all articles consisting wholly or partly of precious metal or metal clad with precious metal are to be classified in this chapter. Upon review of Legal Note 1 (a) of section VI, HTSUS, and Legal Note 3 to Chapter 71, HTSUS, this office finds no exclusions for the gradient surfaces having gold nano particles, resulting in the merchandise concerned being classified in Chapter 71, HTSUS. As such, the gradient surfaces having gold nano-particles are classifiable in heading 7115, HTSUS, the heading for “Other articles of precious metal or clad with precious metal.”
The applicable subheading for the gradient surfaces having gold nano particles will be 7115.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of precious metal or clad with precious metal: Other: Other: Of gold, including metal clad with gold.” The rate of duty will be 3.9% 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 Neil H. Levy at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division