N219856 N2 Ruling Active

The tariff classification of Candida albicans ATCC® 2091

Issued July 23, 2012 by U.S. Customs and Border Protection.

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N2 N219856 (July 23, 2012)

Tariff classification

HTS codes: 2102.10.0000

Headings: 2102

Product description

The analysis is now complete and our findings based in part on that analysis are as follows. The instant product consists of a disposable inoculating loop containing the yeast fungi Candida albicans. Your request letter proposes that the instant product may be classified under Heading 3002. However Yeasts are specifically excluded from Heading 3002 based on the Heading and Explanatory Notes. The Heading language states that Heading 3002 includes “cultures of micro-organisms (excluding yeasts)”. Therefore, we find that the instant product cannot be classified therein.

CBP rationale

The applicable subheading for the Candida albicans ATCC® 2091 will be 2102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders: Active yeasts.

Full text

N219856 July 23, 2012 CLA-2-21:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2102.10.0000 Mr. David L. Vogel Remel Inc. 12076 Santa Fe Trail Lenexa, KS 66215 RE: The tariff classification of Candida albicans ATCC® 2091 Dear Mr. Vogel: In your letter dated May 05, 2012 and the subsequent follow up request, you requested a tariff classification ruling. The sample you provided was forwarded to our laboratory for analysis. The analysis is now complete and our findings based in part on that analysis are as follows. The instant product consists of a disposable inoculating loop containing the yeast fungi Candida albicans. Your request letter proposes that the instant product may be classified under Heading 3002. However Yeasts are specifically excluded from Heading 3002 based on the Heading and Explanatory Notes. The Heading language states that Heading 3002 includes “cultures of micro-organisms (excluding yeasts)”. Therefore, we find that the instant product cannot be classified therein. The applicable subheading for the Candida albicans ATCC® 2091 will be 2102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders: Active yeasts.” The rate of duty will be 6.4 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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