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NY 888327

July 26, 1993

CLA-2-90:S:N:N3:119 888327


TARIFF NO.: 9021.19.8000; 9905.90.09

Mr. Joseph L. Giumentaro
Ameri-Can Customhouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, NY 14213

RE: The tariff classification of orthodontic appliances from Canada

Dear Mr. Giumentaro:

In your letter dated June 29, 1993 you requested a tariff classification ruling on behalf of Strite Industries Ltd., Cambridge, Ontario, Canada.

The articles to be imported are Speed Mini Braces, Orthodontic Speed Springs and Orthodontic Speed Hooks. The word "Speed" is a registered trade name. The Mini Braces are orthodontic braces that are made a lot smaller than standard braces for cosmetic reasons and also to minimize lip and cheek irritation. The springs and hooks are fittings for braces.

The Explanatory Notes to the Harmonized Tariff Schedule of the United States at 90.21(I) include as orthopedic appliances "dental appliances for correcting deformities of the teeth (braces, rings, etc.)".

The applicable subheading for the Speed Mini Braces, the Orthodontic Speed Springs and the Orthodontic Speed Hooks will be 9021.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances; parts and accessories thereof... other. The duty rate will be 5.8 percent.

Goods classifiable under subheading 9021.19.8000, HTS, which have originated in the territory of Canada, will be entitled to a 2.9 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Based on the temporary modifications of the provisions of the tariff schedule established pursuant to the United States-Canada Free Trade Agreement, the subject orthodontic appliances will be free of duty under subheading 9905.90.09, HTS, which provides for orthopedic or fracture appliances other than plaster bandage splints, surgical trusses and suspensory bandages or orthopedic abdominal supports (provided for in subheading 9021.19).

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

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