CLA-2-90:OT:RR:NC:N1:105
Robert A. McIntyre
Beckman Coulter Inc.
200 S. Kraemer Blvd.
Brea, CA 92821
RE: The tariff classification of the CytoFLEX SRT flow cytometry instrument from China
Dear Mr. McIntyre:
In your letter dated February 1, 2022, you requested a tariff classification ruling.
The merchandise under consideration is the CytoFLEX SRT flow cytometry instrument used for the qualitative and quantitative measurement of biological and physical properties of cells and other particles. In operation, the cell properties are measured when the cells pass through one or multiple laser beams in a single file and then are sorted into different containers. The CytoFLEX SRT sorter examines individual particles that are propelled in saline sheath through a flow cell, then through one to four spatially separated laser beams of differing wavelengths. If the properties of the particle, or fluorescent dye added to the particle, are excited by the wavelength of laser light, the particle emits broadband fluorescence and scattered light. The emitted light is collected, focused, reflected, and filtered, so that discrete wavelengths of light are detectable by the photo detectors. The detectors convert the light to electronic signals that are sent to the instrument electronics. Data is then acquired by software according to the parameters set by the operator. The instrument is used for research purposes only and not for diagnostic procedures. The system can be ordered in various configurations from 2 lasers, 5 colors, to a maximum of 4
lasers, 15 colors.
In your request you suggest that the CytoFLEX SRT could be classified in subheading 8479.89.9790, Harmonized Tariff Schedule of the United States (HTSUS). However, this subheading is not a valid provision in the 2022 HTSUS. Instead, the classification you refer to appears to be 8479.89.9599, 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.” This office disagrees and is of the opinion that the sorting application is considered a secondary function. Therefore, the CytoFLEX SRT is more specifically provided for elsewhere in the tariff schedule.
In your request you also suggest the CytoFLEX SRT could be classified in 9027.80.4590, HTSUS, however, the suggested classification is no longer valid as of midnight January 26, 2022. The U.S. International Trade Commission issued the 2022 HTSUS Basic and Revision 1 effective January 27, 2022. The updated provision is now 9027.89.4590, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Other: Electrical: Other.” This office also disagrees on this provision as the essential character of the device is the ability to act as a flow cytometer with the secondary feature being the ability to sort. Flow cytometers have consistently been classified elsewhere in heading 9027, HTSUS.
Therefore, as you further suggested in your letter, the applicable subheading for the CytoFLEX SRT will be 9027.50.4015, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Chemical analysis instruments and apparatus.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9027.50.4015, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9027.50.4015, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division