The tariff classification of chemical reagents from Korea

N023406 March 3, 2008 CLA-2-29:OT:RR:E:NC:2:239 CATEGORY: Classification TARIFF NO.: 2915.40.1000; 2926.90.5050; 2933.99.9700; 2934.99.3900 Ms. Maggie Ranney L.E. Coppersmith, Inc. 525 S. Douglas Street El Segundo, CA 90245 RE: The tariff classification of chemical reagents from Korea Dear Ms. Ranney: In your letter dated February 15, 2008, you requested a tariff classification ruling concerning seven chemical reagents listed below on behalf of your client Bioneer Inc. DMT-d (A) Phosphoramidite, CAS No. 98796-53-3 DMT-d (C) Phosphoramidite, CAS No. 102212-98-6 DMT-d (G) Phosphoramidite, CAS No. 93183-15-4 DMT-d (T) Phosphoramidite, CAS No. 98796-51-5 Acetonitrile, CAS 75-05-8 Trichloroacetic acid, CAS No. 76-03-9 5-Ethylthio-1H-tetrazole, CAS No. 89797-68-2 DMT-d (A) Phosphoramidite, chemically known as N6-Benzoyl-5’-O-(4,4’-dimethoxytrityl)-2’-deoxyadenosine-3’-(ß-cyanoethyl-N,N-diisopropyl)-phosphoramidite, DMT-d (C) Phosphoramidite, chemically known as N4-Benzoyl-5’-O-(4,4’-dimethoxytrityl)-2’-deoxycytidine-3’-(ß-cyanoethyl-N,N-diisopropyl)-phosphoramidite, DMT-d (G) Phosphoramidite, chemically known as N2-Isobutyryl-5’-O-(4,4’-dimethoxytrityl)-2’-deoxyguanosine-3’-(ß-cyanoethyl-N,N-diisopropyl)-phosphoramidite, and DMT-d (T) Phosphoramidite, chemically known as 5’-O-(4,4’-dimethoxytrityl)-deoxythymidine ß-cyanoethylphosphoramidite, are nucleoside phoshoramidites. Acetonitrile is a nonaromatic nitrile-funciton compound. Trichloroacetic acid is a halogenated acyclic monocarboxylic acid and 5-Ethylthio-1H-tetrazole is a nonaromatic heterocyclic compound containing nitrogen hetero-atoms only. Based on your letter, the chemical compounds are reagents used to produce synthetic oligonucleotides. In your letter you suggest classification under subheading 3822.00.5090 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 30.02 or 30.06. Explanatory Note (b) of heading 3822 excludes reagents, whether or not put up in forms for use as diagnostic or laboratory reagents which are covered by Note 1 to Chapter 29. Based on the chemical structures, the reagents are properly classified in Chapter 29 and, therefore, excluded from heading 3822. The applicable subheading for Trichloroacetic acid will 2915.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Mono-, di- or trichloroacetic acids, their salts and esters: Chloroacetic acids. The rate of duty will be 1.8 percent ad valorem. The applicable subheading for Acetonitrile will be 2926.90.5050, HTSUS, which provides for Nitrile-function compounds: Other: Other: Other. The rate of duty will be free. The applicable subheading for 5-Ethylthio-1H-tetrazole will be 2933.99.9700, HTSUS, which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Other: Other: Other. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for DMT-d (A) Phosphoramidite, DMT-d (C) Phosphoramidite, DMT-d (G) Phosphoramidite, and DMT-d (T) Phosphoramidite will be 2934.99.3900, HTSUS, which provides for Nucleic acids and their salts, whether or not chemically defined; heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI. Pursuant to General Note 13 to the Harmonized Tariff Schedule of the United States, the products will be free of duty. 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 ruling, contact National Import Specialist Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division