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NY C86251

May 6, 1998

CLA-2-84:RR:NC:1:104 C86251


TARIFF NO.: 8459.69.0090

Mrs. E. Maylor
LEP Profit International, Inc.
310 McClellan Hwy
East Boston, MA 02128

RE: The tariff classification of milling machines and torches used in the dentistry industry from Switzerland

Dear Mrs. Maylor:

In your letter dated April 2, 1998 on behalf of Metalor Dental USA Corp. of North Attleborough, Massachusetts you requested a tariff classification ruling.

The Micro Parallelometer MP 3000 comes in 9 models and is used exclusively in the dentistry industry, primarily to work on metal frameworks for dental restorations. The literature describes the MP 3000 as a modular milling machine. The basic elements for all nine models include a base plate, vertical column and main connector block. All 9 versions, Models MP 3000 A through I, also have a power control unit, foot control and milling/drilling spindle. The literature lists 17 components overall including items such as a milling base plate (Model 3000 A only), a multi-directional milling arm (which can be found on models A, B, E, F, H and I) and a rigid milling/drilling bar (all models except A & B).

After your description of the MP 3000, you refer to HTS subheading 9018.41. As indicated in Explanatory Note II to Harmonized System heading 90.18, the dental drill engines referred to are the ones which dentists use directly on their patients' teeth and which often have spittoons, mouth rinsers, etc., attached to their base. 9018.49 does include certain instruments "used in prosthetic dentistry ... by a dental mechanic", but the only examples are hand held shaping devices, and it does not include "tools or other items of general use." It would not be sufficient to establish, if you had done so, that the particular imports with their particular accessories are intended "to be exclusively used in the dentist industry." Subheading 9018.41 does not apply.

The applicable subheading for the Micro Parallelometer MP 3000 modular milling machines will be 8459.69.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for milling by removing metal ...: other milling machines: other. The rate of duty will be 4.2 percent.

We are unable to issue a classification ruling on the Meteor Torch System without additional information. Please provide an explanation as to how the system operates. Specifications are needed for the melting and soldering torches, so that they can be differentiated, and for the universal handle. Is the universal handle principally used for melting or soldering?

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 Robert Losche at 212-466-5670.


Robert B. Swierupski

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