CLA-2-98:RR:NC:2:238 R01687
John B. Pellegrini, Esq.
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106
RE: The tariff classification of an organic-compound “library” from Austria, Japan, Switzerland and/or the United Kingdom
Dear Mr. Pellegrini:
In your letter dated March 23, 2005, on behalf of your client, Novartis Institutes for BioMedical Research, Inc., you requested a tariff classification ruling.
The subject merchandise, commonly referred to as a “library,” consists of a series of plates, each measuring approximately 4” by 6”. Each plate contains 384 wells and holds 352 unique organic compounds. Each well contains approximately 0.1 mg of one of these compounds, plus 150 uL of dimethyl sulfoxide. These compounds will be imported in non-commercial quantities and will be used exclusively for testing and research purposes to determine their potential utility in pharmacology. None of the compounds will be sold. Furthermore, you state that, in general, the compounds will be consumed in the course of testing. Presumably, these compounds are considered unique because they have never before been synthesized. Consequently, in our opinion, it is highly unlikely that any of these compounds would be disqualified from classification as prototypes based on the conditions set forth in U.S. Note 7(c) to subchapter XVII of Chapter 98, HTS. Accordingly, pursuant to the information submitted by you, on behalf of your client, it is our determination that the subject merchandise satisfies the relevant provisions of U.S. Note 7(a), (b) and (c) to subchapter XVll of Chapter 98, HTS.
The applicable heading for the subject product will be 9817.85.01, Harmonized Tariff Schedule of the United States (HTS), which provides for “Prototypes to be used exclusively for development, testing, product evaluation, or quality. The rate of duty will be free.
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 646-733-3033.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division