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NY K87464

July 19, 2004
CLA-2-30:RR:NC:SP:237 K87464


TARIFF NO.: 3006.40.0000

Mr. Lawrence M. Friedman
Ms. Beata K. Spuhler
Barnes, Richardson & Colburn
303 East Wacker Drive - Suite 1100
Chicago, Illinois 60601

RE: The tariff classification of methacrylate based dental cements from Germany.

Dear Mr. Friedman and Ms. Spuhler:

In a letter dated June 17, 2004, on behalf of the 3M Company, you requested a tariff classification ruling. Your samples are being returned.

ESPE Sinfony Opaquer is a methacrylate based two part light/self-curing composite system, consisting of ESPE Sinfony Opaquer powder (5 gram bottle) and ESPE Sinfony Opaquer liquid (8 milliliter bottle) in a ratio of 1:1 by weight, designed for the fabrication of crowns, bridges, inlays and onlays. ESPE Sinfony Indirect Lab Composite paste (5 gram auto-mix dispenser) and ESPE Protemp 3 AddOn paste (2 gram auto-mix dispenser) are methacrylate based two part light/self-curing composite systems designed for the restoration of crowns, bridges, inlays and onlays.

The applicable subheading for the ESPE Sinfony Opaquer composite system (consisting of ESPE Sinfony Opaquer Powder and ESPE Sinfony Opaquer Liquid in a 1:1 ration by weight), ESPE Sinfony Indirect Lab Composite in dispenser and ESPE Protemp 3 AddOn in dispenser will be 3006.40.0000, Harmonized Tariff Schedule of the United States, which provides for dental cements. The rate of duty is free.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.


Robert B. Swierupski
Director, National Commodity
Specialist Division

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