CLA-2-30:RR:NC:2:238 G88893
Peter A. Martin, Esq.
Vorys, Sater, Seymour and Pease LLP
1828 L Street NW, 11th Floor
Washington, DC 20036-5109
RE: The tariff classification of in vitro-reconstituted human epidermal and epithelial cultures from France
Dear Mr. Martin:
In your letter dated March 13, 2001, on behalf of your client, SkinEthic Laboratories, you requested a tariff classification ruling.
According to the submitted literature, the subject products consist of three-dimensional human epidermal and epithelial cultures, reconstituted in vitro on a polycarbonate substrate. They resemble histologically the human epidermis and human epithelial tissue. The subject products are intended for use as in vitro alternatives for certain tests, e.g., assessing the eye-irritation potential of cosmetics or the efficacy of topical corticosteroids in the treatment of certain skin conditions, that presently necessitate the use of animals.
Although you assert that the subject products are properly classifiable as chemical reagents, we diagree. In our opinion, the subject products constitute, first and foremost, viable cultures (in this case, of human cells), rather than high-purity (grade) laboratory chemicals that are used in analytical techniques and reactions where impurities must be absent or at known concentrations. Accordingly, by application of Rule 4 of the General Rules of Interpretation, HTS, it is our determination that these cell cultures are most akin to the goods enumerated in heading 3002, HTS , specifically: “[c]ultures (emphasis added) of microorganisms … and similar products.”
The applicable subheading for the subject products will be 3002.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for "[H]uman blood; … ; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products." The rate of duty will be free.
The subject products may be subject to the regulations of the U.S. Department of Health and Human Services, Public Health Service, Centers for Disease Control and Prevention, Office of Health and Safety, Biosafety Branch. You may contact them at 1600Clifton Road, Atlanta, GA 30333, telephone number 404-633-5313.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Harvey Kuperstein at 212-637-7068.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division