The tariff classification of single cell partitioning and barcoding devices from Singapore.

N325283 April 22, 2022 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9599 Andrea Abraham Meeks, Sheppard, Leo & Pillsbury LLP 570 Lexington Avenue, 24th Floor New York, NY 10022 RE: The tariff classification of single cell partitioning and barcoding devices from Singapore. Dear Ms. Abraham: In your letter dated April 6, 2022, you requested a tariff classification ruling on behalf of your client, 10x Genomics, Inc. The Chromium Controller, Chromium X and Chromium iX (“Chromium X/iX”) are instruments that utilize advanced microfluidics to perform single cell partitioning (splitting) and barcoding. The process begins with a chip, which is sold and imported separately. The chips are designed and configured to work specifically with the Chromium Controller and Chromium X/iX reagents, which contain gel beads, each coated with a unique oligonucleotide barcode and functionalized sequences to capture the molecules of interest that are separately placed into a selected chip. Once placed into the instrument, the user initiates the run. The partitioning of cells is enhanced by using the barcoded gel beads and a partitioning oil. The gel beads do not dissolve and are combined with the cells to form the Gel Bead-In Emulsions ("GEMs"). There is no chemical reaction in this process nor is there a heat transfer. The reaction that occurs is the physical movement of the gel beads and cells forming together in the instrument. The entire run performed by the Chromium Controller or Chromium X/iX is automated and no additional user input outside of initiating the run is needed. Once the run is complete the user can remove the chip and use separate technology to identify the barcodes which map the sequences back to their single cell or nucleus of origin. The Chromium Controller and Chromium X/iX devices do not perform analysis and there are no additional machines required or used to perform the necessary functionality of partitioning cells. The Chromium Controller and Chromium X/iX prepare a library that will be further analyzed in a separate instrument and processes downstream. Each instrument runs the same partitioning process with minor differences. The Chromium Controller runs low- and standard throughput assays, not high-throughput assays. The Chromium X and Chromium iX are the same instrument differentiated by firmware. The applicable subheading for the Chromium Controller, Chromium X, and Chromium iX will be 8479.89.9599, 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: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 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 the World Wide Web at https://hts.usitc.gov/current. 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 Denise Hopkins at denise.hopkins@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division