CLA-2-90:OT:RR:NC:N1:105
Shannon Batkin X-Ray Optical Systems Inc. 15 Tech Valley Drive East Greenbush, NY 12061
RE: The tariff classification of Accucell Cups from Thailand
Dear Ms. Batkin:
In your letter dated February 23, 2024, you requested a tariff classification ruling.
The items under consideration are described as Accucell Cups, which are specifically designed disposable cups for various X-Ray Optical System's (XOS) analytics systems (such as the Sindie Sulfur Analyzer). These systems are utilized to analyze elements in petroleum products, biofuels, aromatics, other chemicals, and water. The systems are used in refineries, petrochemical and additive plants, pipeline terminals, and independent test laboratories. The cups are manufactured of a medical grade, high density polyethylene plastic, and use a 3.6um mylar, 3um etnom, or 4um prolene film covering on the lower end of the outer body. The cups have a specific size, shape, and standard for the analyzer and the tests being performed. These cups are packaged and sold for sale in tube bags as a 100-count pack.
There are no other applications for the cups and no possibility for a replacement to be used due to the specific design and shape of the Accucell Cups for the analyzer. Both the plastic and film are compatible with the sample type and element(s) being analyzed, without which may cause sample leaks from the Accucell that can damage the instrument or have measurement interferences, which may cause incorrect results. Additionally, deviation from the specific size, shape, and standard could invalidate the analyzer's calibration, causing analysis delays until the instrument is recalibrated. This causes analyzer measurement results to bias high or low.
Since the Accucell Cups are specifically designed, patented, and sold exclusively for XOS analyzers classified under 9027.89, Harmonized Tariff Schedule of the United States (HTSUS), and cannot be used in any other application due to their shape, material composition, and design, we look to Chapter 90 Note 2(b) which states: Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind.
In your letter, you suggest the applicable subheading for the Accucell Cups to be subheading 9027.90.8400, 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: Microtomes; parts and accessories: Parts and accessories: Other: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89. We agree that the appropriate subheading is 9027.90, HTSUS, however, the XOS analyzers that the Accucell Cups are used with are considered electrical devices by Chapter 90 Additional U.S. Note 2, which states: for the purposes of this chapter, the term electrical when used in reference to instruments, appliances, apparatus and machines, refers to those articles the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained. Therefore, the Accucell Cups are not classified in subheading 9027.90.8400, HTSUS, as there is a specific subheading for parts and accessories of electrical analyzers of 9027.89, HTSUS.
Accordingly, the applicable subheading for the Accucell Cups will be 9027.90.5695, 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: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other. The general rate of duty will be free.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division