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NY B84923

May 8, 1997

CLA-2-71:RR:NC:1:118 B84923


TARIFF NO.: 7108.13.7000

Mr. Rufus E. Jarman, Jr.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of dental alloys from Germany.

Dear Mr. Jarman:

In your letter dated April 28, 1997, you requested a tariff classification ruling, on behalf of your client, Degussa Corporation.

You state that B-Inlay, Degudent H and Ceramco White are dental alloy products. We note that you reference binding ruling letters for these products and as a matter of policy, if the classification has not changed, we would not re-issue a ruling letter. Accordingly, Degudent H and Ceramco White will not be addressed as the classifications provided in ruling letters DD 862038 and DD 862037 have not changed. However, the tariff classification for B-Inlay has changed, so this ruling letter will address that particular item.

You state B-Inlay is composed of 77 percent gold, 12 percent silver, 9 percent copper and 1 percent palladium. The item is produced by rolling alloyed ingot into a sheet and then cutting or stamping out pieces of one troy ounce or smaller. Upon importation, this product will be used to produce dental inlays and single crowns.

The applicable subheading for the referenced B-Inlay will be 7108.13.7000, Harmonized Tariff Schedule of the United States, which provides for Gold unwrought or in semimanufactured forms, or in powder form: Nonmonetary: Other semimanufactured forms: Other: Other. The rate of duty is 5.7 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at 212-466-5492.


Robert B. Swierupski
Chief, Metals & Machinery

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