NCS/ARS/CL/10181

You requested the tariff classification of Becton Dickson (BD) BBL ™ MGIT™ Mycobacteria Growth Indicator Tube 7 mL With BD BACTEC™ MGIT™ 960 Supplement Kit. According to the information provided in your supplementary documents, this product is intended for the detection and recovery of mycobacteria using the BD BACTEC™ MGIT™ 960 and BD BACTEC MGIT 320 Systems by digesting and contaminating acceptable specimens (except urine), and sterile body fluids (except blood).

Analysis and Tariff Classification

This product is classified under tariff heading 3822 - Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits,  because it is stated on the MSDS that it is meant for In Vitro Diagnostic use only, fulfilling the conditions outlined in the Explanatory Notes to heading 3822 which states as follows: ‘the reagents of this heading should be identifiable as being for use only as diagnostic or laboratory reagents. This must be clear from their composition, labelling, instructions for in vitro or laboratory use, indication of the specific diagnostic test to be performed, or physical form (e.g., presented on a backing or support).’

Accordingly, BD BBL ™ MGIT™ Mycobacteria Growth Indicator Tube 7 mL With BD BACTEC™ MGIT™ 960 Supplement Kit is effectively classified under the HS Code 3822 19 00 00 - Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: Other with 0% rate of duty and 0% VAT in the ECOWAS Common External Tariff 2022 - 2027.

Legal Framework

GIR 1 - Terms of the Heading

GIR 6 - Terms of the Subheading