United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 872713 - NY 873460 > NY 872777

Previous Ruling Next Ruling
NY 872777

April 16, 1992

CLA-2-90:S:N:N1:119 872777


TARIFF NO.: 9018.49.8040; 9018.90.1000

Mr. Jerrold Cohen
International Sales and Finance Inc.
412 Foshay Tower
Minneapolis, MN 55402

RE: The tariff classification and country of origin marking of dental instruments from Taiwan.

Dear Mr.Cohen:

In your letter dated March 20, 1992, you requested a tariff classification and country of origin marking ruling.

The three samples submitted are an explorer, cotton and dressing pliers and a dental mirror. All three have plastic handles approximately 5 inches long. The explorer is a type of dental pick with a sharp pointed stainless steel prong. The pliers are shaped like a pair of tweezers with long angled tips. The instruments are imported sterile and individually packed in sealed clear plastic envelopes.

The applicable subheading for the explorer and the cotton and dressing pliers will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and appliances, used in dental sciences, and parts and accessories thereof. The rate of duty will be 4.7 percent.

The applicable subheading for the dental mirror will be 9018.90.1000, HTS, which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences... mirrors and reflectors. The rate of duty will be 9 percent.

Regarding the country of origin marking, Section 134.43(a) of the Customs Regulations requires that certain articles such as dental instruments be marked by means of die stamping, cast-in- mold lettering, etching, engraving, or by affixing metal plates to the article. However these requirements have been construed to be subject to the general exceptions from individual country of origin marking provided in Section 134.32(d) of the Customs Regulations which permits an article to be excepted from marking if the marking of its container will reasonably indicate its country of origin. Additionally, in order to approve this exception Customs officials must be satisfied that the imported article will, in all foreseeable circumstances, reach the ultimate purchaser in its properly marked, unopened container.

You state that the dental instruments would be sold to dentists in cartons containing 1200 instruments each and that each carton would be marked Taiwan. We do not feel that this type of marking would give the proper assurance referred to above. Therefore the sealed envelopes should be marked legibly and conspicuously with the country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: