The tariff classification of epiCS-FT from Germany

N286223 August 31, 2017 CLA-2-30:OT:RR:NC:N2:238 CATEGORY: Classification TARIFF NO.: 3002.90.5150 Mr. Oliver Engelking CellSystems Biotechnologie Vertrieb GmbH Langeler Ring 5 Troisdorf, 53842 Germany RE: The tariff classification of epiCS-FT from Germany Dear Mr. Engelking: In your letter dated May 11, 2017, you requested a tariff classification ruling. We apologize for the delay as the information was sent to our laboratory for analysis. The subject product, epiCS-FT, is a human reconstructed full thickness skin or “skin equivalent” consisting of two compartments, the epidermis and the dermis. Fibrinogen and thrombin are combined with primary human dermal fibroblasts, which casts the cells into a fibrin matrix, forming the dermal equivalent. The epidermal part consists of normal human epidermal keratinocytes. The cells are highly differentiated, show epithelial stratification and cornification. The epiCS-FT is an in vitro model of the human skin, to study wound-healing, epidermal-dermal interaction, substance permeation, product efficacy, skin aging and bacterial colonization. In your letter, you state that the epiCS-FT is a reconstructed tissue derived from tissue cell culture and will be imported as a kit containing the epiCS-FT tissues packed in 12-well culture plates, maintenance medium and deep-well culture plates. According to our laboratory, the epiCS-FT are cultured human cells with other components necessary to maintain them. The applicable subheading for the epiCS-FT will be 3002.90.5150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Human blood; … ; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: Other: Other: Other.” The rate of duty will be free. 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 https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). This merchandise may be subject to the rules and regulations of the U.S. Department of Health and Human Services, Centers for Disease Control and Prevention. You may contact them at 1600 Clifton Road, Atlanta, GA 30333, telephone number (404) 633-5313 or (800) CDC-INFO, or at the Web address [email protected]. 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 Judy Lee at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division