H317142

 HQ H317142 January 23, 2024 OT:RR:CTF:CPMMA H317142 RRB CATEGORY: Classification TARIFF NO.: 0511.99.40; 0507.10 Mr. Justin McCreary EMD Biosciences, Inc. 10394 Pacific Center Court San Diego, CA 92121 RE: Revocation of NY R03338, NY N283432; NY C80101, NY B80750, and NY B82258; Modification of NY 870664 and NY R03056; tariff classification of human tissue samples and other human bodily specimens not prepared for therapeutic or prophylactic uses Dear Mr. McCreary: This letter is in reference to New York Ruling Letter (“NY”) R03338, dated March 13, 2006, regarding the classification of human tissue samples under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY R03338, U.S. Customs and Border Protection (“CBP”) classified human tissue samples, specifically breast invasive ductal carcinoma sections, in subheading 9705.00.0090, HTSUSA (“Annotated”) (2006), as “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Other.” After reviewing the ruling in its entirety, we find it to be in error. For the reasons set forth below, we are revoking NY R03338. In NY C80101, dated October 3, 1997; NY B80750, dated January 16, 1997; and NY B82258, dated March 3, 1997, CBP classified certain human tissue samples and other bodily specimens not prepared for therapeutic or prophylactic uses under subheading 3001.90.00, HTSUS, as “Glands and other organs for organotherapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included: Other.” In NY N283432, dated March 15, 2017, CBP classified human urine samples not prepared for therapeutic or prophylactic uses in subheading 3825.90.00, HTSUS, as “Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter: Other.” For the reasons set forth below, we are also revoking NY C80101, NY B80750, NY B82258, and NY N283432. Similarly, in NY 870664, dated February 12, 1992, CBP classified human tissue and human urine specimens not prepared for therapeutic or prophylactic uses in subheading 3001.90.00, HTSUS, as “[g]lands and other organs for organotherapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included: Other.” In NY R03056, dated February 1, 2006, CBP classified human urine samples in subheading 3825.90.00, HTSUS. After reviewing NY 870664 in its entirety, we find it to be partially in error with respect to the classification of the human tissue and human urine specimens. We also find NY R03056 to be partially in error with respect to the classification of human urine samples. For the reasons set forth below, we hereby modify NY 870664 with respect to the classification of the human tissue and human urine specimens. We also hereby modify NY R03056 with respect to the classification of the human urine samples. The remaining analyses of NY 870664 and NY R03056 remain unchanged. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY R03338, NY N283432, NY C80101, NY B80750, and NY B82258; and to modify NY 870664 and NY R03056 was published on December 13, 2023, in Volume 57, No. 46 of the Customs Bulletin. One comment was received in response to this notice and is addressed below. FACTS: In NY R03338, CBP described the subject merchandise as follows: The articles under consideration are Breast Invasive Ductal Carcinoma Sections (paraffin tissue section slides) to be imported from Abcam PLC. Abcam’s and EMD’s equivalent product names and item codes for the specific quantity sizes are as follows: Abcam: ab4697, Breast tumor (human): ductal carcinoma (invasive) tissue slides, 5 slides, 5 grams EMD: 70332, Human Breast Invasive Ductal Carcinoma Sections, 5 slides, 5 grams. Paraffin tissue sections are ideal for rapidly identifying cellular localization of RNA or protein. The tissues were excised, immediately fixed by formalin, and then pathologically identified. Each slide contains tissue from a single human tumor. A single tissue section with 5 microns thickness is mounted on a positively charged glass slide. The paraffin tissue section slides will be sold in packages containing 5 slides each. The tissue slides are to be used for in vitro laboratory research only. Using these tissue slides scientists can further study the mechanisms by which cancer develops and proliferates. In NY N283432, an entity known as the “US Anti-Doping Agency” asked for a ruling on the classification of human urine samples collected from athletes from Brazil for testing purposes. In NY C80101, CBP described the subject merchandise as follows: The subject product consists of human cancerous tumor tissue, which, you indicate, will be imported by your client for use in the development of a new, in-vitro, testing procedure in order to determine the most effective treatment for a particular patient. In NY B80750, CBP described the subject merchandise as follows: The subject product you wish to import consists of frozen, human fecal specimens containing or suspected of containing parasites, including: Entamoeba histolytica, Giardia lambia, Cryptosporidium parvum, and various helminths. According to your letter, these specimens will be used in the development of diagnostic tests to detect the presence of the aforementioned organisms. In NY B82258, CBP described the subject merchandise as follows: According to your letter, the subject product consists of extracted human teeth, preserved in formaldehyde, to be used for dental research purposes. In NY 870664, CBP described the subject merchandise as follows: The specific items in question which you wish to import are as follows: specimens of human blood and urine, and tissue specimens of human skin biopsies, intestine and lung. You state that these items are for analysis only, and that a report on the chemical, biochemical or microscopic examination will be generated and reported to the requesting party in the country of origin. In NY R03056, CBP described the subject merchandise as follows: The specific items in question consist of human. . . urine samples from real patients that will be imported for diagnostic analysis only. ISSUE: Whether various human tissue samples, human fecal specimens, extracted human teeth, human urine specimens and other human bodily specimens not prepared for therapeutic or prophylactic uses are classified in heading 0507, HTSUS, as “ivory…. unworked or simply prepared but not cut to shape,” in heading 0511, HTSUS, as “animal products not elsewhere specified or included,” in heading 3001, HTSUS, as “other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included,” in heading 3825, HTSUS, as “residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter,” or in heading 9705, HTSUS, as “collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest.” LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be clas

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2024 HTSUS headings under consideration are as follows: 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:0511 Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption:3001 Glands and other organs for organotherapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included:3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest:* * * * Note 4 to chapter 38, HTSUS, defines “municipal waste” throughout the tariff schedule as follows:[W]aste of a kind collected from households, hotels, restaurants, hospitals, shops offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, b