The tariff classification of artificial insemination accessories from Malaysia

N243151 July 12, 2013 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.3500 Ms. Cathy Petrus W.E.S.T. Forwarding Services 17851 Jefferson Park, Suite 101 Middleburg Heights, OH 44130 RE: The tariff classification of artificial insemination accessories from Malaysia Dear Ms. Petrus: In your letter dated June 12, 2013, on behalf of Summit Glove Inc., you requested a tariff classification ruling. Two samples were provided with your request. The products are identified as breeding supplies used for artificial insemination. Style #C06157N is described as a standard artificial vagina collection funnel. The tapered funnel measures approximately 10 inches in length and fits tightly over the end of an artificial vagina cylinder. It is used for collecting bull semen. Style #C06154N is described as an artificial vagina liner with rubber band. It is in the shape of a cylinder approximately 27 inches in length and 2 ½ inches in diameter and includes a band 1 ½ inches in width. The liner is used for extracting bull semen. The products are made of natural rubber latex. You suggest classification in subheading 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which includes other instruments and appliances used in veterinary sciences. Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 90 legal note 1(a) states that the chapter does not cover articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016.) Since the products are made of vulcanized natural latex rubber, they are excluded from classification in any of the provisions of chapter 90. The applicable subheading for the collection funnel, style C06157N, and the liner, style C06154N, will be 4016.99.3500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: other: of natural rubber: 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division