CLA-2-84:OT:RR:NC:N1:104
Dr. Liliana Elisabeth Layer
University of Zurich
Winterthurerstrasse 190 Institute of Anatomy
Zurich 8057
Switzerland
RE: The tariff classification of an Aircraft-Based Reduced Gravity Experimental System from Germany
Dear Dr. Layer:
In your letter dated April 4, 2019, you requested a tariff classification ruling.
The Aircraft-Based Reduced Gravity Experimental System (“ARES”) is described as a research platform for cell culture assays. You state that the system is designed to be used “onboard several
different airplanes and jets providing hyper-gravity and zero-gravity by flying parabolic
maneuvers to study cellular and molecular changes during altered gravity conditions”. The
system is composed of three experiment modules.
Two different solutions can be added to the compartment holding the cells (such as cells of the human immune system or human organ systems), e.g. an activator at the onset of zero-gravity and a fixative after termination of the zero-gravity flight. The solutions are injected into the syringe containing the cells of interest. Three syringes, each containing an individual solution to be mixed, are inter-connected via adequate lines. The solutions are pumped from one syringe to the other. The three individual modules allow for the fixation of the biological samples in different gravity conditions according to the flight profile. The middle and lower syringes are temperature-controlled while the upper syringe has the temperature of the environment. You state that “All analysis is performed in our ground labs after landing and not in the ARES system. The ARES system is for execution of the experiment only.”
The system is said to be imported complete in one shipment.
The applicable subheading for the Aircraft-Based Reduced Gravity Experimental System, as described above, will be 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
Articles for the National Aeronautics and Space Administration and articles imported to implement international programs between the National Aeronautics and Space Administration
and foreign entities, including launch services agreement,s are entitled to enter free of duty upon compliance with the requirements of subheading 9808.00.80, HTSUS.
Subheading 9808.00.80, HTSUS, provides for the duty-free entry of:
Goods certified by it to the Commissioner of Customs to be imported for the use of the National Aeronautics and Space Administration or for the implementation of an
international program of the National Aeronautics and Space Administration, including articles to be launched into space and parts thereof, ground support equipment
and uniquely associated equipment for use in connection with an international program of the National Aeronautics and Space Administration, including launch services
agreements.............................................................................
Further, U.S. Note 1, Ch. 98, HTSUS, provides that with respect to subheading 9808.00.80, HTSUS, goods brought into the customs territory of the U.S. by NASA from space or from a foreign country as part of an international program of NASA shall not be considered an importation, and an entry of such materials shall not be required.
Further, Subchapter VIII, Importations of the United States Government, XXII, 98-VIII-1, U.S. Note 1 provides that:
With respect to subheading 9808.00.80, goods brought into the customs territory of the United States by the National Aeronautics and Space Administration from space or from a foreign country as part of an international program of the National Aeronautics
and Space Administration shall not be considered an importation, and an entry of such materials shall not be required.
Regarding the applicability of subheading 9808.00.80, HTSUS, if the Aircraft-Based Reduced Gravity Experimental System meets the criteria listed above, the merchandise may be eligible for treatment under subheading 9808.00.80, HTSUS.
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 the 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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division