The tariff classification of Laboratory Test Dissolution Instruments.

N264814 June 16, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Rosie T. Rubin Hanson Research Corporation 9810 Variel Avenue Chatsworth, CA 91311 RE: The tariff classification of Laboratory Test Dissolution Instruments. Dear Ms. Rubin: In your letter dated May 18, 2015 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted with your letter. The Hanson Vision G2 Elite 8 Dissolution Tester and the Hanson Vision G2 Classic 6 Dissolution Tester are instruments of an auto sampler series employed in pharmaceutical settings. Both apparatus perform no analytical operations, rather, they dissolve pharmaceutical tablets in a specific medium within a predetermined time and under a preset operating parameter. This process includes a change in temperature, medium composition and stirring. These instruments consist of a Vision heater circulation system, six or eight drive spindles with spindle shafts, a molded water bath, a shaft clamp, a fixed drive head or an Easylift™ movable drive head with multi-lock positions, and a touch screen. The heater circulation system heats the dissolution solution in accordance with the set temperature range between 25 to 55 degrees Celsius and also heats the spindles agitate at a set rate that ranges between 25 to 250 rpms. The Hanson Vision G2 Elite 8 Dissolution Tester measures 87.6 centimeters in height and 67.3 centimeters in width, whereas the Hanson Vision G2 Classic 6 Dissolution Tester measures 67.3 centimeters in height and 39.4 centimeters in width. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to heading 8419 state this heading covers machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change (e.g., heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling processes). However, this heading excludes machinery and plant in which the heating or cooling, even if essential, is merely a secondary function designed to facilitate the main mechanical function of the machine or plant. It is this office’s opinion that temperature is not subsidiary, but rather it is essential to the operation and dissolution process of the units. Thus, the applicable subheading for the Hanson Vision G2 Elite 8 Dissolution Tester and the Hanson Vision G2 Classic 6 Dissolution Tester will be 8419.89.9585, Harmonized Tariff Schedule of the United States, which provides for other machinery, plant or laboratory equipment...for the treatment of materials by a process involving a change of temperature: other: other: other: for other materials. The rate of duty will be 4.2 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division