The tariff classification of test tubes and transfer spatulas from China

N081046 November 9, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9910 Mr. David Denton BioGreen Products, Inc. 320 SW 14th Street Gresham, OR 97080 RE: The tariff classification of test tubes and transfer spatulas from China Dear Mr. Denton: In your letter dated October 20, 2009, on behalf of PolyForm, LLC, you requested a tariff classification ruling. Pictures were included with your request. The components will be used as part of a kit for home testing of fecal matter to check for the possible presence of an ulcer. The imported components are all made of polypropylene plastic. The components include a test tube with an attached lid, a base to hold the tube vertically, and a small specimen spatula. After importation the components will be packaged with a gelatin capsule containing a special additive that acts as a reagent. The home tester uses the spatula to scoop a small piece of fecal matter into the tube, and then adds water and the gelatin capsule. A reaction of the mixture in the test tube would indicate the possible presence of an ulcer. You propose classification in heading 9018 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences. The Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The EN’s to heading 9018 states that the heading covers “a wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc.” The completed test kit (including the necessary additive/reagent) will be used in the home by individuals, not in professional practice by medical personnel. The imported components do not form a test kit, since the reagent is added after importation. Moreover, EN (q) to heading 9018 excludes “instruments and appliances used in laboratories to test blood, tissue fluids, urine, etc., whether or not such tests serve in diagnosis.” This EN notes that some of those instruments and appliances may be classifiable in heading 9027, which provides for instruments and apparatus for physical or chemical analysis, such as polarimeters, refractometers, spectrometers and gas or smoke analysis apparatus. However, the imported products are not described in this heading. In the condition as imported, as a test tube, a base to hold it upright, and a spatula to assist in the transfer of the sample, they cannot perform any analysis since the most critical element, the reagent (which is not classified in heading 9027) is not imported. Unlike apparatus such as mass spectrometers and chromatographs, these components are for one time use and do not output any analysis information.  The applicable subheading for the test tube with lid, its base, and the specimen transfer spatula will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other, laboratory ware. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division