CLA-2-38:OT:RR:NC:N3:139
James King
Delmar International (N.Y.) Incorporated
1 Lincoln Boulevard, Suite 201 Rouses Point, NY, 12979
RE: The tariff classification of an embalming fluid from the United Kingdom
Dear Mr. King:
In your letter made on behalf of your client Green Solutions Group, LLC dated June 12, 2024, a previous filing (N339737) and a subsequent email you requested a tariff classification ruling.
The merchandise in question is an embalming fluid with the product name of GreenMBalm Nontoxic Anatomical Embalming Fluid. You state that it is a nontoxic tissue preservative fluid that can be used in the long-term preservation of human cadavers for anatomical study in medical education (training and research) and also in funeral homes. It is said to consist of Bitrex denatured Ethanol, Deionized Water, Propylene Glycol, Ethylene Glycol Phenyl Ether, Glycerin, DMDM Hydantoin, and trace amounts of several other substances.
In your submissions you suggest classification in subheading 3824.99.9397, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other. We disagree.
The chemical structure of the component Ethylene Glycol Phenyl Ether (product name Dowanol EPH Glycol Ether), which your submitted documentation states compromises 7.37 percent by weight (as measured in pounds) of GreenMBalm Nontoxic Anatomical Embalming Fluid, indicates that it is an aromatic substance as defined by Additional US Note 2(a) to Section VI HTSUS which states:
For the purposes of the tariff schedule:
(a) The term "aromatic" as applied to any chemical compound refers to such compound containing one or more fused or unfused benzene rings.
The applicable subheading for the GreenMBalm Nontoxic Anatomical Embalming Fluid will be 3824.99.2900, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 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 at https://hts.usitc.gov/.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division