CLA-2-90:OT:RR:NC:N1:105
John Maksut II IDEXX Laboratories Inc. One IDEXX Drive Westbrook, ME 04092
RE: The tariff classification of the IDEXX InVue Dx Cellular Analyzer from the United States
Dear Mr. Maksut II:
In your letter dated August 14, 2024, you requested a tariff classification ruling.
The item under consideration is described as the IDEXX InVue Dx Cellular Analyzer, which is a device that performs pathologist-level cellular analysis and blood morphology testing for canines and felines. Instead of slides, the instrument uses disposable consumables to dilute and stain samples and present them to a digital optics system analysis. The InVue Dx takes 2,000-3,000 images per run with an effective 7x magnification for each image using a 5-megapixel monochrome sensor. The sample images captured are analyzed for element identification and classification to provide diagnostic results. The device can test for blood morphology, platelets, spherocytes, red blood cell agglutination, immature neutrophils, ear cytology, rod-shaped bacteria, cocci-shaped bacteria, white blood cells, yeast, and mites.
The analyzer employs artificial intelligence (AI) to derive diagnostic information. The AI, guided by a team of IDEXX data scientists and board-certified clinical pathologists, is comprised of machine-learning models trained on image data from patient samples run on the analyzer. The algorithms analyze the cells in their native state and produce objective, quantitative, and reproducible results with reference laboratory-level accuracy. The analyzer connects to the IDEXX VetLab Station through the IDEXX VetLab router. From the IDEXX VetLab Station, the user can choose patients, start sample runs, read results, and run reports. If the IDEXX VetLab Station is integrated with the practice management system, analyzer results are automatically returned to the patient record and all charges captured. The device measures 13.5 inches deep by 12.2 inches high by 9.3 inches wide.
In your letter, you suggest the applicable subheading for the IDEXX InVue Dx Cellular Analyzer to be 9027.50.8060, Harmonized Tariff Schedule of the United States (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: Other: Other. We agree that subheading 9027.50, HTSUS, is applicable since it is an analytical device using optical radiations. However, as per Chapter 90 Additional U.S. Note 2, the analyzer would be considered electrical since it plugs into a standard power outlet and uses a laser to perform the analysis. Therefore, there is a subheading earlier in the heading that would be more appropriate.
Accordingly, the applicable subheading for the IDEXX InVue Dx Cellular Analyzer will be 9027.50.4060, 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: 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/.
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