The tariff classification of a hydrogel product

N265043 June 26, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3907.20.0000 Ms. Cristina Tuccillo Abcam PLC 330 Cambridge Science Park Cambridge, CB4 0FL UNITED KINGDOM RE: The tariff classification of a hydrogel product Dear Ms. Tuccillo: In your letter dated May 26, 2015, you requested a tariff classification ruling. Product information and photos were submitted for our review. The product is a retail package containing two products: a hydrogel solution and a flash drive. The hydrogel consists predominately of polyethylene glycol suspended in a water solution. The hydrogel particles are used for profiling miRNAs. You state that the flash drive contains a text file “used to explain to the software which miRNAs are profiled.” The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.The hydrogel and flash drive constitute a set for classification purposes. The set contains two articles that are classifiable in different headings, and which are used for carrying out the activity of profiling nucleic acids. The set is put up for retail sale, as demonstrated by the printed box packaging. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The hydrogel predominates in value and performs the function of profiling the nucleic acids. The hydrogel therefore, imparts the essential character of the set. The hydrogel particles are predominately polyethylene glycol suspended in an aqueous solution. Note 6(a) to Chapter 39, HTSUS, provides that in headings 3901 to 3914, the expression "primary forms" includes “(l)iquids and pastes, including dispersions (emulsions and suspensions) and solutions.” Because the hydrogel is described by this note, it is a primary form classified according to its polymer content. Since the polyethylene glycol predominates by weight, it governs classification of the hydrogel. In your letter, you suggest classification under heading 3822, 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 30.02 or 30.06.”  You indicated that the hydrogel particles are chemically inert and do not undergo chemical reactions by themselves or when used with other reagents.  Based upon the forgoing, the hydrogel particles do not appear to undergo any observable or measurable change and are therefore precluded from heading 3822. The applicable subheading for the hydrogel and flash drive will be 3907.20.0000, which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Other polyethers. 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). While Customs and Border Protection does not have jurisdiction over exports, we suggest that a copy of the ruling or the control number indicated above be provided to the applicable Customs authority upon importation into that territory. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division