Sept 14 CBP Bulletin Proposes to Revoke a Ruling on Liquid Dispensers
In the September 14, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 38), CBP published a notice that proposes to revoke a ruling regarding the tariff classification of certain mechanical liquid dispensing systems.
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Comments on Proposed Ruling Action due Oct 14
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed revocation, or any party involved with a substantially identical transaction, should advise CBP by October 14, 2011, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.
Proposed Revocation
CBP is proposing to revoke the ruling below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Mechanical Liquid Dispensing Systems
Item: Mechanical liquid dispensing systems. Each of the machines includes a custom designed robotic platform, control software and spot stations. The machines perform high speed, non-contact, low volume pipetting onto plates. The pipetting mechanism allows for the dispensation of volumes in the range of 50nl to 20ul. |
Current: 8424.89.00, 1.8% (mechanical appliances for dispersing liquids) |
Proposed: 8479.89.98, 2.5% (machines and mechanical appliances having individual functions) |
Reason: The functions performed under heading 8424 - projecting, dispersing, or spraying liquids - are different than the function of dispensing a liquid. CBP states a machine that takes a small pre-selected fixed volume from a larger reservoir and transfers it to a different receiving receptacle performs the function of dispensing and not dispersing. Additionally, the machines' functions are not the same as any of the machines and tools listed in heading 8424 (i.e., fire extinguishers, irrigation sprayers, etc.). CBP also notes it has consistently classified pipetting and other similar systems that dispense liquids under heading 8479. |
Proposed for revocation: NY N035872 (2008) |
Proposed new ruling: HQ H103965 |