United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N010025 - NY N010099 > NY N010044

Previous Ruling Next Ruling
NY N010044




May 14, 2007

CLA-2-90:RR:E:NC:N1:105

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.49.8080

Mr. Mark Seiter, President
Alpine Dental Laboratory
1220 North 500 West
Lehi, UT 84043

RE: The tariff classification of the Staub Cranial Kit from Germany

Dear Mr. Seiter:

In your letter dated April 19, 2007, you requested a tariff classification ruling. No sample was provided.

Per your submission, “These products are for making high quality restorations in a dental laboratory. The instruments are for mounting plaster models on articulators to get the proper placement of the teeth in a dental restoration. The kit includes following items;

Ortho 1A - Model positioner
Ortho 2A - Model transfer jig
Ortho 3A - Restoration placement table
Concluser 1 - Model aligner
Concluser 2 - Model Aligner”

In the Select Dental Supply flyer you sent, the Ortho 1A, 2A and 3A are referred to as Model Aligner, Model Setter and Cranial Table, respectively. The Conclusers are referred to as Conclusiors.

Per your website, you are the distributor for Staub Cranial. Per their website, with the aid of the 3 Orthos, “dental casts are surveyed and a penta-area calculated. This penta area, three dimensionally adjusted, defines exactly the site and position of the dental arch Placement of the teeth can then be achieved in a simple but accurate setting.”

In NIS J. Sheridan’s telephone call to you on May 4, 2007, you confirmed that the kit contained only a small amount of the consumables such as the tray material powder and liquid and the glue stick. The user would buy additional materials to continue to use the appliances in their dental laboratory to assist in the precise positioning of the dental restorative on the articulator.

Since they are large, elaborate, mostly metal devices, we consider the Orthos to supply the essential character to the kit.

Given their very special construction for a special dental purpose, we do not consider them to be tools or other articles of general use for the purposes of Harmonized System Explanatory Note II to 9018.

The applicable subheading for the kit will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and appliances used in dental sciences and parts and accessories thereof. 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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: