The tariff classification of plastic tissue culture flasks and caps.
Issued April 13, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.50.0000, 3926.90.9810
Product description
Two sample tissue culture flasks (Item Numbers 003024 and 003014) and a picture of a third flask (Item Number 003081) were included with your letter. The flasks range in size from 50 milliliters to 250 milliliters. The flasks are designed for use in laboratories. In addition you have asked for the classification of plastic caps (Iten Number 003111) for the flasks. When imported with the flasks, the caps will be classified with the flasks. When imported separately from the flasks, the caps will be classified separately. Caps imported in numbers in excess of the number of flasks will also be classified separately. You suggest classification in subheading 3923.30.0090, HTS. You point out that this subheading provides for carboys, bottles, flasks and similar articles. However, this provision does not apply to all flasks. The flasks must meet the provision of the heading before they can be classified in the subheading. The relevant portion of heading 3923 provides for articles for the conveyance or packing of goods. The flasks of this ruling are not used to convey or package goods. The flasks are used in laboratories.
CBP rationale
The applicable subheading for the tissue culture flasks will be 3926.90.9810, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, laboratory ware.
Full text
NY C86128 April 13, 1998 CLA-2-39:RR:NC:SP:221 C86128 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3926.90.9810 Mr. Eric Pozarycki Becton Dickinson and Company 1 Becton Drive Franklin Lakes, NJ 07417-1880 RE: The tariff classification of plastic tissue culture flasks and caps. Dear Mr. Pozarycki: In your letter dated March 30, 1998, you requested a tariff classification ruling. Two sample tissue culture flasks (Item Numbers 003024 and 003014) and a picture of a third flask (Item Number 003081) were included with your letter. The flasks range in size from 50 milliliters to 250 milliliters. The flasks are designed for use in laboratories. In addition you have asked for the classification of plastic caps (Iten Number 003111) for the flasks. When imported with the flasks, the caps will be classified with the flasks. When imported separately from the flasks, the caps will be classified separately. Caps imported in numbers in excess of the number of flasks will also be classified separately. You suggest classification in subheading 3923.30.0090, HTS. You point out that this subheading provides for carboys, bottles, flasks and similar articles. However, this provision does not apply to all flasks. The flasks must meet the provision of the heading before they can be classified in the subheading. The relevant portion of heading 3923 provides for articles for the conveyance or packing of goods. The flasks of this ruling are not used to convey or package goods. The flasks are used in laboratories. The applicable subheading for the tissue culture flasks will be 3926.90.9810, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, laboratory ware. The rate of duty will be 5.3 percent ad valorem. The applicable rate of duty for the plastic caps, when imported separately from the flasks, or in numbers in excess of the flasks, will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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