CIT Rules on Classification of Thermal Cyclers
In Applied Biosystems (a division of Applera Corporation), v. U.S., the Court of International Trade granted summary judgment affirming Customs and Border Protection’s classification of certain thermal cyclers under Harmonized Tariff Schedule subheading 8419.89.95, at 4.2 % ad valorem, which includes “machinery, plant or laboratory equipment…for treatment of materials by a process involving a change in temperature” and not under heading 9032.89.60 at 1.7% ad valorem, which covers “automatic regulating or controlling instruments and apparatus”.
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Between March 2000 and July 2002, Applied Biosystems imported thermal cyclers marketed as GeneAmp® PCR Systems 2400, 2700, 9600 and 9700. Thermal cyclers are also referred to as “PCR systems,” “PCR Machines,” or “PCR instruments.”
The thermal cycler treats materials through a process of precise temperature changes which involve heating a solution to a specific temperature, then rapidly cooling, and then re-heating again to a specific temperature. These thermal cyclers incorporated either solid state thermoelectric devices for both heating and cooling or a combination of resistance heaters for heating and chillers for cooling.
Applied Biosystems argued that the thermal cyclers should be classified under HTS heading 9032 as automatic regulating or controlling instruments or apparatus. The CIT noted that the equipment covered in this Heading does measure changes in temperature and directly or indirectly controls sources of heating and cooling to maintain the desired temperature, but does not include the elements that actually produce the heating or cooling. Because HTS Heading 9032 provides an incomplete description of the thermal cycler, the Court stated, they should not be classified under this heading.
However, the CIT stated that HTS Heading 8419 provides for “machinery, plant or laboratory equipment… for treatment of materials by a process involving a change in temperature such as heating…cooling…” Also, the Court noted that this heading includes examples of specialized processes, “such as …distilling, sterilizing, and pasteurizing.”
On this basis, the CIT ruled HTS 8419 provides a complete description of a thermal cycler, and they are properly classified under this heading.
The 2002 edition of HTS renumbered to 8419.90.95 what had been Subheading 8419.90.80 in the 2000-2001 editions.
Slip Op 10-72 (dated 06/28/10)