The tariff classification of pipette tips from Germany.

N236962 January 30, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Mr. Daniel Hong Allergan 2525 Dupont Drive Irvine, CA 92612 RE: The tariff classification of pipette tips from Germany. Dear Mr. Hong: In your letter dated January 2, 2013 you requested a tariff classification ruling. Eppendorf® epT.I.P.S. Racks feature Eppendorf® Biopur pipette tips which are packaged in racks of 96, 48 or 24 tips depending on tip volume. Eppendorf® Biopur pipette tips are said to have defined flow dynamics, minimal water retention, high chemical resistance and high thermal stability. In addition, they are ATP-, pyrogen, DNA-, and RNase-free and sterile. The tips are described as hollow tubes that taper down to a small orifice. They are designed to fit onto the end of a mechanical pipette that uses a plunger to transfer precise volumes of liquid from one vessel to another. They are used in conjunction with the “Eppendorf® Integrated Pipetting System”. However, the universal nose cone allows for the use of these tips with other manufacturers’ pipettes. The applicable subheading for the Eppendorf® epT.I.P.S. Racks will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”. The rate of duty will be free. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Thomas J. Russo Director National Commodity Specialist Division