The tariff classification of a collection bag from China.

N338407 March 14, 2024 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9910 Mr. Ian Davis Quality Management, Inc. 471 Hayward Avenue North Oakdale, MN 55128 RE:      The tariff classification of a collection bag from China. Dear Mr. Davis: In your letter dated February 23, 2024, you requested a tariff classification ruling. Product literature with images was provided in lieu of a sample. The product under consideration is described as a collection bag, which is used in the dairy industry for the collection of milk samples on dairy farms, dairy tanker trucks, and dairy plants. The collection bag is a set that consists of three components, a polyvinyl chloride (PVC) bag, PVC tubing, and a stainless-steel needle. The collection bags come in three sizes, 250 milliliters, two liters, and seven liters. The needles are one of two sizes, 18 gauge or 22 gauge. The tubing connects the needle to the collection bag. The needle is inserted into a membrane in a holding tank or a dairy processing line. As the holding tanks and lines are under positive pressure, the milk/cream flows from inside the tank or line into the needle, through the tubing and into the collection bag. When pressure is insufficient, the customer may attach the tubing to a peristaltic pump in order to draw the sample. Once the sample is collected in the sample bag, the milk/cream is then tested for component or microbiological analysis. Once manufactured, the bags are sterilized using gamma irradiation. Bags are packaged in units of 10 and sold in cases of 100 each. We hold the opinion that the plastic bag imparts the essential character to this set, General Rule of Interpretation 3(b) noted. The applicable subheading for the collection bag will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [l]aboratory ware.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division