CLA-2-39:OT:RR:NC:N4:422
Mr. Barry Beroth
3dbiosurfaces Technologies, LLC
6450 N Swan Road, Suite 106
Tucson, AZ 85718
RE: The tariff classification of plastic microarray slides from Austria
Dear Mr. Beroth:
In your undated letter that was received in this office on November 30, 2016, you requested a tariff classification ruling.
The submitted sample is identified as a microarray slide. It is made of Cyclo-Olefin Copolymer (COP) plastic material. The slide is used in laboratories to conduct research and diagnostic genomic, and proteomic tests. Each slide measures approximately one inch by three inches and measures approximately four hundredths of an inch in thickness.
A series of wells is incorporated over the entire slide and a raised COP nanostructure is embedded in each well. The slide is coated with either amino silane or epoxy silane, so that deposits applied after importation will adhere to the raised nano structures. When in use, a microarray printer (not included in the importation) holds the slide in place and deposits synthetic DNA, RNA or other protein. Then the slide is basically immersed in a fluid that contains a patients DNA, RNA or other protein. The slide is them moved to a microarray laser scanner and a fluorescent light (neither of which is included in the importation) is shown on it and the combination of the synthetic protein and the patients protein can help the examiner identify whatever they are trying to determine from the patient to help diagnose certain types of diseases or conduct research.
You have suggested that the microarray slides might be correctly classified in heading 3920. However, we do not agree because the slides have been further worked as the edges are rounded and wells have been incorporated into the slides. Therefore the slides are precluded from classification in either heading 3920 or heading 3921.
The applicable subheading for the microarray slides will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other: other…laboratory ware. 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 https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division