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 > 1995 HQ Rulings > HQ 955975 - HQ 956136 > HQ 956095

Previous Ruling Next Ruling
HQ 956095



January 20, 1995

CLA-2 CO:R:C:M 956095 DWS

CATEGORY: CLASSIFICATION

TARIFF NO: 3926.90.45; 7320.90.50; 8479.89.90; 8479.90.80

Area Director
U.S. Customs Service
Building #77, JFK Airport, Room 228
Jamaica, NY 11430

RE: Protest 1001-93-107467; Plastic Pipettes and Parts of Pipettes; Plastic Closing Rings; Steel Springs; Explanatory Note 84.79; Mechanical Appliances; Chapter 39, Note 2(o); Section XVI, Notes 1(g) and 2; Section XV, Note 2;
3926.90.95

Dear Area Director:

The following is our decision regarding Protest 1001-93-107467 concerning your action in classifying and assessing duty on plastic pipettes and parts of pipettes under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of plastic pipettes (Models 3130, 3190, 4700, 4720, 4780, 4800, 4810, and 4830) and parts of pipettes. The pipettes are high precision devices which are used to transfer precise amounts of liquid from one vessel to another.

Models 4800 and 4810

Models 4800 and 4810 are constructed from four cylindrical polyetherimide pieces fitted together. The top component has a "button cap" cylinder connected to a metal rod which passes through a sealed opening and is attached to a spring-loaded piston. Also incorporated in the top component are two attracting magnets separated by a spring. Below the piston is an additional spring fitted with a piston seal and an "O"-ring. The bottom component consists of three separate hollow pieces: one which encapsulates the piston seal and is threaded to the top component; a tip ejector sleeve; and a nose cone. Disposable tips are attached to the nose cone. Inside the tip ejector sleeve is a tip ejector spring.

Models 3130, 3190, 4700, and 4830

Models 3130, 3190, 4700, and 4830 are constructed in a manner substantially similar to models 4800 and 4810. All of these models are known as air displacement pipettes. An air displacement pipette operates by applying a downward force on the button cap cylinder which forces the piston downward, thereby forcing air out of the pipette tip. The air is expelled when the button cap is depressed to its first point of resistance. When the button cap is released, the tension in the spring pushes the piston upward, thereby drawing in liquid through the tip. Depressing the button cap cylinder forces the piston downward. The downward force of the piston creates pressure upon the liquid which is greater than external atmospheric pressure, thereby forcing the liquid out of the tip. The liquid is fully expelled when the piston is depressed past the first point of resistance, to the second point of resistance, at which point the magnets are pressed together. When the piston is depressed to the third point of resistance, the tip is automatically ejected.

Models 4720 and 4780

Models 4720 (maxipettor) and 4780 (repeater) are positive displacement pipettes. These models differ in part from the air displacement models in that the detachable tips contain pistons which come into contact with the liquid being drawn. Model 4780 is designed for repetitive drawings of the same sample from a single filling of the reservoir. It is constructed of "Noryl" plastic. At one end is a flange holder by which a tip reservoir is affixed to the pipette. A locking clamp locks the piston in the tip reservoir to a toothed rack which operates longitudinally reciprocal to the flange holder. A pawl operates to advance the rack toward the flange holder in a succession of steps, and is also arranged to restrain the rack between successive steps. An oscillating lever intermittently operates the pawl, and a return lever retracks the rack from the flange holder.

Model 4720 is used for capability to draw continuously adjusted volumes and is also constructed from "Noryl" plastic. It is similar to model 4780 in that at one end it has a flange holder by which the reservoir tip is attached. A locking clamp secures the piston to a double-toothed rack system. The two racks are connected to a common pinion and work in opposing directions. Between the racks is a dual position slip gear which is operated by a spring-loaded lever. When the lever is pressed downward, the clamp, and therefore the piston, is forced upward, drawing liquid into the reservoir tip. By force of the compressed spring, the lever is returned to its original position. When the lever is pressed downward again, the liquid is expelled from the tip.

Parts of Pipettes

The parts of pipettes consist of the following: pistons, piston seals, nose cones, steel compression springs, rubber sealing rings for the nose cones, lower pipette bodies, nose cones, steel U-shape and reset springs, locking levers, clamps, blocks, cylinders, turn knobs, caps for turn knobs, indicator inserts, collet chucks, discs, ejection sleeves, plastic closing rings, and pipette knobs.

The pipettes were entered under subheading 8479.89.90, HTSUS, as other mechanical appliances having individual functions, not specified elsewhere under chapter 84, HTSUS. The parts of pipettes were entered under subheading 8479.90.95, HTSUS, as parts of other mechanical appliances. The entry was liquidated on July 30, 1993, under subheading 3926.90.95, HTSUS, as other articles of plastics. The protest was timely filed on October 27, 1993.

The subheadings under consideration are as follows:

3926.90.95: [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem.

3926.90.45: . . . : [o]ther: [g]askets, washers and other seals.

The general, column one rate of duty for goods classifiable under this provision is 3.5 percent ad valorem.

7320.90.50: [s]prings and leaves for springs, of iron or steel: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem.

8479.89.90: [m]achines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and mechanical appliances: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.

8479.90.95: . . . : [p]arts: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.

ISSUE:

Whether the plastic pipettes are classifiable under subheading 3926.90.95, HTSUS, as other articles of plastics, or under subheading 8479.89.90, as other mechanical appliances having individual functions, not specified elsewhere under chapter 84, HTSUS.

Whether the parts of pipettes are classifiable under subheading 3926.90.95, HTSUS, as other articles of plastics, under subheading 3926.90.45, HTSUS, as plastic gaskets, washers, and other seals, under subheading 7320.90.50, HTSUS, as other steel springs, or under subheading 8479.90.95, HTSUS, as parts of other mechanical appliances.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Pipettes

We will first deal with the classification of the plastic pipettes. It is our position that the process of utilizing the button cap cylinder to operate the pipette, and the use of pistons to control accuracy, is one that is mechanical. The user must exert force to push down the button cap cylinder to gather the fluid, then release force to hold the liquid in the pipette.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 84.79 (p. 1314) states that:

[t]his heading is restricted to machinery having individual functions, which:

(a) Is not excluded from this Chapter by the operation of any Section or Chapter Note.
and (b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature.
and (c) Cannot be classified in any other particular heading of this Chapter since:

(i) No other heading covers it by reference to its method of functioning, description or type.
and (ii) No other heading covers it by reference to its use or to the industry in which it is employed.
or (iii) It could fall equally well into two (or more) other such headings (general purpose machines).

The machinery of this heading is distinguished from the parts of machinery, etc., that fall to be classified in accordance with the general provisions concerning parts, by the fact that it has individual functions.

For this purpose the following are to be regarded as having "individual functions":

(A) Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and independently of any other machine or appliance. . .

It is our position that the pipettes are properly classifiable under subheading 8479.89.90, HTSUS. They are not excluded from chapter 84, HTSUS, by any chapter or section notes; they are not more specifically classifiable in any other chapter of the HTSUS; and they cannot be classified any more specifically in any particular heading of chapter 84, HTSUS. Also, the pipettes are mechanical devices with individual functions, as they perform independently from any other machine or appliance.

Chapter 39, note 2(o), HTSUS, states that:

[t]his chapter does not cover:

(o) Articles of section XVI (machines and mechanical or electrical appliances).

Therefore, because the pipettes are classifiable under chapter 84, HTSUS, and are mechanical appliances, they are precluded from classification under chapter 39, HTSUS.

Parts of Pipettes

We will now deal with the classification of the parts of pipettes. Section XVI, notes 1(g) and 2, HTSUS, state:

1. This section does not cover:

(g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39);

2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 or 8548.

In part, section XV, note 2, HTSUS, states:

2. Throughout the tariff schedule, the expression "parts of general use" means:

(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); . . .

It is our understanding that the plastic closing rings are similar articles to the washers of heading 7318, HTSUS, and therefore are parts of general use classifiable under subheading 3926.90.45, HTSUS, as plastic gaskets, washers, and other seals. Similarly, the steel springs (compression, U-shaped, and reset) are classifiable under subheading 7320.90.50, HTSUS, as other springs, and are therefore parts of general use. Section XVI, note 2, HTSUS, does not apply to these articles, as section XVI, note 1(g), HTSUS, directs their classification.

Although the rubber sealing rings are similar to the washers of heading 7318, HTSUS, because they are not of base metal or plastic, under section XVI, note 1(g), they are not parts of general use and must be classifiable according to section XVI, note 2, HTSUS, along with the rest of the parts.

Because the remaining parts, including the rubber sealing rings, are not parts which are goods included in any of the headings of chapters 84 and 85, HTSUS, they cannot be classifiable according to section XVI, note 2(a), HTSUS.

However, as it is our understanding that the parts are suitable for use solely or principally with the subject pipettes, section XVI, note 2(b), HTSUS, does apply. As the pipettes are classifiable under heading 8479, HTSUS, the remaining parts of pipettes are classifiable under subheading 8479.90.95, HTSUS.

HOLDING:

The plastic pipettes are classifiable under subheading 8479.89.90, as other mechanical appliances having individual functions, not specified elsewhere under chapter 84, HTSUS.

The plastic closing rings are classifiable under subheading 3926.90.45, HTSUS, as plastic gaskets, washers, and other seals.

The steel springs are classifiable under subheading 7320.90.50, HTSUS, as other steel springs.

The remaining parts of pipettes are classifiable under subheading 8479.90.95, HTSUS, as parts of other mechanical appliances.

With regard to the plastic pipettes, the protest should be GRANTED.

With regard to the plastic closing rings, because reclassification of the merchandise as indicated above will result in a lower rate of duty than claimed, you are instructed to GRANT the protest.

With regard to the classification of the steel springs, because the rate of duty under the classification indicated above is more than the liquidated rate, you are instructed to DENY the protest.

With regard to the remaining parts of pipettes, the protest should be GRANTED.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: