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NY I89045

May 7, 2003

CLA-2-96:RR:NC:SP:236 I89045


TARIFF NO.: 9602.00.4000

Linda Otto
Sds Kerr
1717 West Collins Avenue
Orange, CA 92867

RE: The tariff classification of Dental Wax Facing Kits from Switzerland

Dear Ms. Otto:

In your letter dated December 4, 2002, you requested a tariff classification ruling.

A representative sample was submitted with your letter. The sample you submitted was destroyed during our laboratory analysis.

Your letter indicated dental lab technicians use the Wax Facing Kits to make molds for dental crowns. A wax facing is a wax copy of the anatomy of the top of a tooth. A kit contains wax facings of different shapes for various teeth, one 7-gram tin of Ortho Tray Wax (to hold the wax facing in place), and one 7-gram tin of Ivory Opaque Sculpturing Wax (a carveable wax used to adjust the facings size or shape).

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Wax Facing Kits to be a set for tariff classification purposes, with the essential character imparted by the wax facing.

The applicable subheading for the Wax Facing Kits will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Your letter indicated the Wax Facings were made in Switzerland where wax of U.S. origin was injected into molds. The country of origin of the wax facings is Switzerland. None of the minor processing operations done to the Ortho Tray Wax or the Ivory Sculpting Wax changes their country of origin. Therefore, these waxes remain products of U.S. origin. The Wax Facings Kits are considered products of Switzerland.

If a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. ยง1304. Whether an article may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of proposed markings indicating that an article is made in the U.S.

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 Deborah Walsh at (646) 733-3034.


Robert B. Swierupski

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