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NY R03473

March 28, 2006

CLA-2-94:RR:NC:SP:233 R03473


TARIFF NO.: 9402.90.0020

Mr. Richard J. Housman
J.L. Haggin & Associates
1100 S.W. Sixth Ave., Suite 1212
Portland, OR 97204

RE: The tariff classification of dental stools from Malaysia.

Dear Mr. Housman:

In your letter dated March 15, 2006, on behalf of A-dec, Inc., you requested a tariff classification ruling.

The items to be imported are various dental stools. The stools in question are called Cascade stools, and are made exclusively for use by dentists and dental assistants as they work on patients. They have roller casters to allow movement around the dental office. Each stool has a seat height adjustment lever to allow up and down movement of the seat. A gas cylinder in the frame controls the height adjustment. The seats swivel to allow both the dentist and assistant to remain in the right position while treating the patient. The stools have metal (steel) frames with vinyl seat and back upholstery. You have submitted an Owner’s Guide showing pictures and describing the various stools with your request.

The applicable subheading for the dental stools will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other, Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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