CLA-2-05:OT:RR:NC:N5:231
Mark Anderson
Almac Diagnostic Services
4238 Technology Drive Durham, NC 27704
RE: The tariff classification of Human Buccal and Saliva from the United Kingdom
Dear Mr. Anderson:
In your letter dated August 22, 2024, you requested a tariff classification ruling.
The product at review are Human Buccal and Saliva samples. The former is collected by rubbing a sterile swab against the inside of the cheeks. The latter is collected from an individual spitting into a collection tube or via a specialized collection device. A buccal sample is commonly used for DNA extraction, and genetic testing while a saliva sample is used for hormone analysis, genetic testing and disease diagnostics. You state that both samples which are not intended for therapeutic purposes, will be used for clinical trials, laboratory research or diagnostic testing. The samples will be packaged in sample collection tubes and then shipped in an ambient box via courier.
The applicable subheading for the Human Buccal and Saliva Samples will be 0511.99.4070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for:Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: Other: Other: OtherOther. The general rate of duty will be 1.1 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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division