CLA-2-39:OT:RR:NC:N4:415
Ms. Kaitlyn Alford
Suzhou Chanshow Biotechnology Co., Ltd.
7860 Mission Center Court
San Diego, CA 92801
RE: The tariff classification of assorted laboratory ware from China.
Dear Ms. Alford:
In your letter dated October 19, 2022, you requested a tariff classification ruling.
Images were submitted in lieu of samples. There are six products under consideration, with all except the last item being made wholly of medical pyrophosphate plastic. They are intended to be used in a laboratory setting for work in genomics, molecular biology, medicine, and genomic research. In the future, please limit your requests to no more than five items.
The first item is described as robotic tips that are pipetting tips designed for use with various brands of “robotic” or automated pipetting workstations which are programmed to automatically mount the tip, absorb a measured amount of liquid, and then dispose of the liquid. They are packaged 96 pieces per rack and 24 racks per case.
The second item is polymerase chain reaction (PCR) strips, which range from single tubes, tubes of eight, to full plates of PCR tubes. A single PCR tube looks like a small, tear-drop shape with a cap. The PCR tubes are placed into racks, and then the PCR cycler puts the purified DNA samples into the tubes to start the PCR reaction cycle. The PCR tubes can then be put into PCR plates.
The third item is deep well plates that are used to store samples and liquids. Deep well plates look like rectangular boxes with square wells all along the plate. They can be used in conjunction with tip combs, which do the purification process and extraction of the DNA sample.
The fourth item is screw cap tubes, which are used to store specimens or centrifuge. The screw cap tubes look like small cylinder tubes with circular caps that screw onto the tubes.
The fifth item is EP tubes used to store DNA and protein samples. These microcentrifuge tubes are packed 500 pieces per bag, and ten bags per case.
The sixth item is reagent bottles which are intended to store biological samples. They are manufactured from ultra-pure polypropylene plastic or high-density polyethylene plastic. The bottles are used for low temperature specimen storage and high-temperature sterilization.
The classification of the first item, the robotic pipetting tips, will be 8479.90.9596, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: [p]arts: [o]ther: [o]ther: [o]ther.” The general rate of duty is Free.
The applicable subheading for the remaining items, the PCR strips, deep well plates, screw cap tubes, EP tubes, and reagent bottles, will be 3926.90.9910, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [l]aboratory ware.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8479.90.9596, 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 8479.90.9596, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division