Classification of multi-layer plastic slides with reagents for use in a blood analyzer

HQ 088916 July 12, 1991 CLA-2 CO:R:C:V 088916 EAB CATEGORY: Classification TARIFF NO.: 3822.00.50 Mr. H. Kumei Sumitomo Corporation of America 345 Park Avenue New York, NY 10154 Re: Classification of multi-layer plastic slides with reagents for use in a blood analyzer Dear Mr. Kumei: This is in reply to your February 15, 1991 letter, in which you request a binding ruling on the tariff classification of multi-layer plastic slides with reagents for use in a blood analyzer under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of one type of slide, used to quantify the glucose present in a specimen, has been provided. FACTS: CLINISTAT (patented) slides are used with a CLINISTAT Dry Chemistry Analyzer to provide a quantitative measure of chemicals in the blood. A variety of slides individually will test for urea, glucose, hemoglobin and cholesterol, among other items. The slides are made up of a spreading layer, reagent layer and support layer. You advise us, without specificity, that some slides have antigens in the reagent layer. ISSUE: What is the proper tariff classification under the HTSUSA of multi-layer plastic slides with reagents for use in a blood analyzer? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. See Sections 1204(a) and (c) of the Omnibus Trade and Competitive Act of 1988 (19 U.S.C. 1204(a) & (c)). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule (i.e., (1) merchandise is to be classified under the 4-digit heading that most specifically describes the merchandise; (2) only 4-digit headings are comparable; and (3) merchandise must first satisfy the provisions of a 4-digit heading before consideration is given to classification under a subheading within this 4-digit heading) and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. You are of the opinion that the subject reagent slides should be classified under either subheading 3822.00 or 3006.20, HTSUSA. Heading 3822 of the schedule provides for composite diagnostic or laboratory reagents, other than those of heading 3002 or 3006, whether or not containing antigens or antisera. Heading 3006 provides in part for pharmaceutical products specified in note 3 to chapter 30, note 3(e) providing for blood- grouping reagents. The slides are not used for blood grouping. We find that the glucose reagent slides are properly classifiable under subheading 3822.00.50, HTSUSA. HOLDING: Multi-layer plastic slides with reagents for use in a blood analyzer are properly classifiable under subheading 3822.00, HTSUSA, which provides for composite diagnostic or laboratory reagents, other than those of heading 3002 or 3006. Such slides would be properly classifiable under subheading 3822.00.10, HTSUSA, if they contain either antigens or antisera, and entered duty free. Glucose and other slides containing neither antigens nor antisera, are properly classifiable under subheading 3822.00.50, dutiable at the general rate of 5.0% ad valorem. Sincerely, John Durant, Director