The tariff classification of a plastic cell culture lidded tray from Canada

N127763 November 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9910 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a plastic cell culture lidded tray from Canada Dear Ms. Kelly-Kobayashi: In your letter dated October 13, 2010, on behalf of Becton-Dickenson Discovery Labware, Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as the Becton Dickenson BioCoat Osteologic Bone Cell Culture System. The cell culture system consists of a covered plastic tray used for in vitro screening of osteoblast and osteoclast bone cell activity. The tray is molded to incorporate 24 circular wells, each approximately one inch deep and 11/16 inch in diameter. Each well includes a plastic analysis disc coated with a submicron synthetic mineralized calcium phosphate thin film. The coating, which is comparable in composition and structure to natural bone, promotes attachment and differentiation of bone cells and bone cell progenitors. The coating does not have any diagnostic capabilities, does not function as a growth medium and does not function as a preservative. The discs are secured inside the wells by disposable wadding material. After importation the wadding is discarded and bone cells and growth media are added to each well, where they are incubated and then analyzed. The applicable subheading for the bone cell culture system will be 3926.90.9910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other, 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