The tariff classification of LiveMeter® pH and ammonia refill cartridges ("refills") from China

N004247 December 21, 2006 CLA-2-38:RR:E:NC:2:238 CATEGORY: Classification TARIFF NO.: 3822.00.5090 Mr. Stuart Jamieson Slipstream Design 2101 9th Avenue, Suite 201 Seattle, WA 98121 RE: The tariff classification of LiveMeter® pH and ammonia refill cartridges (“refills”) from China Dear Mr. Jamieson: In your letter dated December 7, 2006, on behalf of your client, Virbac Corporation, you requested a tariff classification ruling. Specification sheets submitted for the subject product, LiveMeter® pH and ammonia refills, depict four refill cartridges (2 pH meter refills and 2 ammonia meter refills) put up packaged for retail sale in a container (the refill packaging) consisting of a plastic holder glued to a paperboard backing. As noted in NY M86221, issued to you on September 18, 2006, the pH refill cartridge contains a permanently attached pH test strip that is used in conjunction with a pH color reference chart to determine the pH of freshwater aquariums, while the ammonia refill cartridge contains a permanently attached test strip that is used with an ammonia color reference chart to determine the level of toxic ammonia in freshwater aquariums. (See also NY R03027, dated January 23, 2006, issued to you, on behalf of Virbac Corporation, for a description of the test strips). You state in your letter that the refill packs will initially be imported in three variations, namely: “3-packs” containing 3 pH cartridges or 3 ammonia cartridges, and “2+2-packs” containing 2 pH cartridges and 2 ammonia cartridges (i.e., the subject product). The applicable subheading for the LiveMeter® pH and ammonia refill cartridges will be 3822.00.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 3002 or 3006.” The rate of duty will be free. 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by calling the EPA at (202) 554-1404, or by visiting their website at www.epa.gov. 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