The tariff classification of a cryogenic shipping container from France

N021021 January 11, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3923.30.0090 Ms. Irma Ruiz Logfret 101 Park Avenue Hoboken, NJ 07030 RE: The tariff classification of a cryogenic shipping container from France Dear Ms. Ruiz: In your letter dated December 5, 2007, on behalf of Cryogena, France, you requested a tariff classification ruling. The sample that you submitted is being returned as requested. The sample is identified as a GyroTainer® cryogenic shipping container. It is specially adapted for express shipments of products kept in liquid nitrogen, such as biological materials. The shipping container is supplied in a kit form. It consists of a plastic container tank that sits in a gyroscopic structure. The assembly fits snugly inside the included cardboard box. The gyroscopic frame allows the container to stay upright despite any movement of the packaging box. The container is a tank constructed with a plastic liner and a foam plastic exterior. It includes a foam plastic plug and a twist-on lockable cap. The tank has a capacity of 2.4 liters of liquid nitrogen. A plastic frame attached around the top half of the container fits into a gyroscopic support formed by a frame piece that surrounds the container and that interlocks with two trihedrons. There are six foam sleeves, one covering each arm of the two trihedrons. When assembled properly, the foam sleeves fit snugly against the sides of the cardboard box, keeping the gyroscopic frame securely in place. The container swivels freely in the framework to remain upright despite any jostling or movement. You propose classification in subheading 9018.20 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for ultraviolet or infrared ray apparatus, and parts and accessories thereof.  This packaging container clearly is not ultraviolet or infrared ray apparatus used in the medical, surgical, dental or surgical sciences.  Such apparatus is typically the actinotherapy apparatus used, for example, in treating skin diseases, as described in Harmonized System Explanatory Note V-8 to heading 9018. The applicable subheading for the GyroTainer® cryogenic shipping container will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles, other. The rate of duty will be 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 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). 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division