The tariff classification of a Cell Scraper from Mexico and Serological Pipettes from Mexico, Japan, Brazil and China

N003997 December 21, 2006 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 3926.90.9810, 9018.90.8000 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a Cell Scraper from Mexico and Serological Pipettes from Mexico, Japan, Brazil and China Dear Ms. Kelly-Kobayashi: In your letter dated November 30, 2006, for BD Discovery Labware, Inc. and Becton Dickinson & Company, you requested a tariff classification ruling. Regarding the Cell Scrapers, you state: “The BD Falcon( Cell Scraper has a polystyrene handle with a blade and comes in several sizes. Enclosed are product #353085 (18cm handle, 1.8 cm blade), #353086 (25 cm handle, 1.8 cm blade), #353087 (40 cm handle, 3.0 cm blade) and #353089 (25 cm handle, 30 cm blade). The handle has a textile grip and the flexibility of the joint between the blade and the handle improves the ease of access when placing a specimen in the neck of a flask or bottle.” Per the package, the blade for the 353089 is 3.0 cm. From the WWW, scrapers with long handles like these are routinely used to remove cells from a patient by a doctor via either a body cavity or an incision during surgery. We note that these are individually packaged as sterile. As you state, the Harmonized System Explanatory Notes to 9018 do include “Scissors, shears, forceps, pliers…scrapers, spatulae.” That is, in fact, EN I-A-8 to 90.18. We agree that the applicable subheading for the scrapers will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and appliances used in the medical, surgical or veterinary sciences. The general rate of duty will be free. The BD Falcon( Serological Pipettes of plastic and range in size from 1 ml. to 100 ml. The pipettes are non-mechanical and are suitable for tissue culture, bacteriological, and clinical research applications. We agree that the applicable subheading for the nonmechanical pipettes will be 3926.90.9810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…laboratory ware. The general rate of duty will be 5.3 percent ad valorem. Per your request, the samples are being returned to you, in a separate mailing. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 classification of the pipettes, contact National Import Specialist J. Mazzola at 646-733-3023. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division