The tariff classification of laboratory glassware fromCanada

NY 858591 DEC 17 1990 CLA-2-70:S:N:N3D:226 858591 CATEGORY: Classification TARIFF NO.: 7017.90.0050 Mr. Michael Dahm Wilson Freight Services, Inc. 560 Delaware Avenue Buffalo, New York RE: The tariff classification of laboratory glassware from Canada Dear Mr. Dahm: In your letter dated December 3, 1990, on behalf of Johns Scientific, you requested a tariff classification ruling. This product is a glass tube of the type principally used in laboratories to hold blood and other biological or scientific material. The applicable subheading for the glass tube will be 7017.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for laboratory, hygienic or pharmaceutical glassware...other. The duty rate will be 8.4 percent ad valorem. Goods classifiable under subheading 7017.90.0050, HTS, which have originated in the territory of Canada, will be entitled to a 6.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. In your presentation you claim that this product will actually be used as a holder for a cigar. Therefore, you contend that the merchandise should be classified in subheading 7010.90.50, HTS, under the provision for glass containers of a kind used for the conveyance or packing of goods. However, the form and shape of this item clearly indicate that it is principally used as laboratory glassware. The use of this type of tube as a laboratory glass article greatly exceeds any other function (including use as a cigar holder) which the product may have. Heading 7010 only applies to articles which are principally used for the commercial marketing, conveyance or packing of goods. This glass tube is principally used as laboratory glassware for holding biological or scientific material within a hospital, laboratory or similar facility. It is not principally used as a container for conveying, packing or marketing merchandise. Although the products in a particular shipment might actually be used as cigar holders, this fact is irrelevant. Classification is based on the principal use of the merchandise in the United States, not the actual use of a particular shipment. These glass tubes are principally used as laboratory glassware, not as containers for cigars. Therefore, subheading 7017.90.0050 applies, not subheading 7010.90.5000. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport