Prepared laboratory reagents deemed classifiable under tariff item 3822 1990 as prepared diagnostic or laboratory reagents.

Prepared laboratory reagents presented in liquid form and supplied in kits for in vitro research are classifiable as prepared diagnostic or laboratory reagents because the reagents impart the essential character of the composite product; they are neither intended for administration to patients nor certified reference materials. Applying the General Rules for the Interpretation of the First Schedule, the most specific provision is the subheading for prepared diagnostic or laboratory reagents, resulting in classification under tariff item 3822 1990 of the First Schedule to the Customs Tariff Act, 1975.

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Issues: Whether the products "TruSeq Stranded mRNA, Nextera DNA CD Idx and NextSeq 1000/2000 reagents" are classifiable under tariff item 3822 1990 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The products are prepared laboratory reagents presented in liquid state, put up in kits and labelled for research use only, intended for in vitro application. Under Rule 3(b) read with Rule 1 of the General Rules for the Interpretation of the First Schedule, a composite good is classified by the component that imparts its essential character; here the reagents are the essential component. Heading 3822 covers prepared diagnostic or laboratory reagents, whether or not put up in kits, excluding items of heading 3006 and certified reference materials as defined in Note 2(A) to Chapter 38. The products are not designed to be administered to patients nor are they certified reference materials; they are not pregnancy, malaria, Zika or blood-grouping kits and hence are not covered by the specifically enumerated subheadings. Applying Rule 6 and Rule 3(a) of the GRI, the most specific applicable provision is Sub Heading 3822 19 and, within it, the residual tariff item 3822 1990.

Conclusion: The products "TruSeq Stranded mRNA, Nextera DNA CD Idx and NextSeq 1000/2000 reagents" are classifiable under tariff item 3822 1990 of the First Schedule to the Customs Tariff Act, 1975.

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