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NY A87446

October 2, 1996

CLA-2-90:R:N1:119 A87446


TARIFF NO.: 9018.49.8080

Mr. John A. Klepacki CDT
Klepacki Dental Laboratory Ltd
11814 North 110th Place
Scottsdale, AZ 85259

RE: The tariff classification of a gold dental cap forming machine from Germany

Dear Mr. Klepacki:

In your letter dated September 4, 1996 you requested a tariff classification ruling.

The article to be imported is a table top gold dental cap forming machine (HF 600). Your letter gives the following description:

The HF600 uses a process in which a model of a patient's tooth is duplicated in a plastic material and painted with a conductive silver lacquer paint. Electric wires are connected and then this is suspended in the concentrated solution of gold and an electric current is sent through the wires. The machine serves to control the duration. The current continually picks up the gold from the solution and deposits it onto the lacquered surface until a thickness of .2 -.3mm is achieved. This gold cap is then retrieved, upon which porcelain is fused. This porcelain is shaped and glazed. After glazing it is sent to a dentist to be inserted into a patient's mouth.

The applicable subheading for the gold dental cap forming machine will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and appliances, used in dental sciences, and parts and accessories thereof... other. The duty rate will be 2.8 percent.

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.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.


Roger J. Silvestri

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