United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950247 - HQ 0950333 > HQ 0950248

Previous Ruling Next Ruling


HQ 950248


December 2, 1991

CLA-2 CO:R:C:M 950248 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7017.10.00

Ms. Mary Ann Markoski
Radiometer America Inc.
811 Sharon Drive
Westlake, Ohio 44145

RE: Capillary Blood Sampling Kits; reconsideration of 863381 and 863377; GRI 3(b); sets; EN X to GRI 3(b); essential character; EN VIII to GRI 3(b); heading 9027; Note 1(d), Chapter 90

Dear Ms. Markoski:

This is in reference to your letter dated July 30, 1991, requesting reconsideration of pre classification rulings 863381 dated June 19, 1991 and 863377 dated July 8, 1991, concerning the tariff classification of capillaries under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Pre classification rulings 863381 and 863377 classified capillaries under subheading 7017.10.00, HTSUS, which provides for laboratory glassware, of fused quartz or other fused silica, or under subheading 7017.90.00, HTSUS, as laboratory glassware, other, depending upon the type of glassware used in the manufacture of the capillaries.

You state that the above referenced pre classification rulings were based on incorrect facts. You state that the articles under consideration were not just capillaries, but are kits containing capillaries. Specifically, the kits contain the following:

1) heparinized glass capillaries;
2) capillary caps;
3) mixing wires;
4) magnet (optional); and
5) instructions.

The kits are used to prepare and aspirate a sample into a blood analyzer. The capillaries are prepared with sodium heparinate to prevent coagulation. In the sampling procedure, a capillary cap is loosely mounted on one end of a tube and a mixing wire is inserted. After the patient's skin is punctured, the tube is filled with blood and the other end of the capillary is capped. The blood and the anticoagulant are mixed by moving the mixing wire along the length of the tube approximately 20 times with a magnet. The blood can then be aspirated into the analyzer. You provided an approximate breakdown of the imported cost of kit #904-448 as follows:

50 capillaries $ 8.25
120 capillary caps $ 3.40
60 mixing wires $ 2.20
1 magnet $ 4.85

Total $18.70

You contend that the kits should be classified under subheading 9027.90.40, HTSUS, as parts and accessories of instruments or apparatus for physical or chemical analysis.

ISSUE:

What is the proper tariff classification of the capillary blood sampling kits under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." When goods are prima facie classifiable under two or more headings GRI 3 is applicable. In this case classification is determined by application of GRI 3(b) which provides:

Goods put up in sets for retail sale, shall be classified as if they consisted of the component which gives them their essential character.

To determine what is a "set put up for retail sale" the Explanatory Notes (EN) of the Harmonized Commodity Description and Coding System (HCDCS) may be utilized. EN X to GRI 3(b) provides a three part test for "goods put up in sets for retail sale":

For the purposes of this Rule, the term 'goods put up in sets for retail sale' shall be taken to mean goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

HCDCS, Vol. 1, p. 4. The Explanatory Notes, although not dispositive, are to looked to for the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is; that which is indispensable to the structure, core or condition of the article. In addition, EN VIII to GRI 3(b) provides further factors which determine the essential character of goods. Factors such as bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods are to be utilized, though the importance of certain factors will vary between different kinds of goods. HCDCS, Vol. 1, p. 4.

In the present situation, a capillary blood sampling kit consists of three or four different articles, each having different classifications. The articles are put up together to prepare and aspirate a sample of blood into an analyzer. The various articles for the kit are packaged together for sale to the end user. Thus, the capillary blood sampling kit is a set.

We are of the opinion that the essential character of the capillary blood sampling kit lies in the capillaries. The capillaries constitute the greatest cost associated with the kit. The capillaries are the main feature of the kit as they are designed to hold the blood sample and facilitate the aspiration of the sample into the blood analyzer. The sodium heparinate contained in the capillaries merely facilitates the flow of the blood sample. The sodium heparinate does not affect the outcome of the analytical process. You stated that all of the capillaries are made from fused silica, therefore, the capillary blood sampling kits are properly classified under subheading 7017.10.00, HTSUS, as laboratory glassware, of fused quartz or other fused silica.

Heading 9027, HTSUS, provides for instruments or apparatus for physical or chemical analysis. Note 1(d), Chapter 90, HTSUS, excludes goods of heading 7017. Therefore, as the capillaries are classified under heading 7017, HTSUS, they are precluded from classification under heading 9027, HTSUS.

HOLDING:

The capillary blood sampling kits meet the requirements of a set under GRI 3(b) with the essential character of the sets imparted by the capillaries. The proper classification is under subheading 7017.10.00, HTSUS, as "Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated...Of fused quartz or other fused silica." Pre classification rulings 863381 and 863377 are modified according to the terms of this ruling.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: