The tariff classification of a urinalysis specimen collection tube from Canada

N107195 June 7, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9910 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a urinalysis specimen collection tube from Canada Dear Mr. Mulvihill: In your letter dated May 18, 2010, on behalf of Simport Scientifique Inc., Canada, you requested a tariff classification ruling. A photograph and descriptive literature were provided with your letter. Item T553 is a urinalysis specimen collection tube. The tube is composed of polypropylene plastic and the included cap is composed of polyethylene plastic. The tubes will be used in urine collection and analysis. A boric acid tablet made in the United States is included in each tube to preserve the urine for up to 72 hours without refrigeration. The tubes are available in sizes of 10 milliliters and 12 milliliters. The applicable subheading for the urinanalysis specimen collection tubes will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…laboratory ware. The general rate of duty will be 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 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