CLA-2 CO:R:C:M 951435 LTO
District Director
U.S. Customs Service
9901 Pacific Highway
Blaine, Washington 98230
RE: Protest No. 3004-92-100041; Dental Delivery System; EN
90.18
Dear Sir:
This is our response regarding Protest No. 3004-92-100041,
dated March 11, 1992, which concerns the classification of a
dental delivery system under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The dental delivery system is an apparatus which routes
compressed air and water to dental handpieces. The system
contains various controls, indicators and attachments which allow
the dentist to regulate the temperature and the flow of air and
water to the handpieces. It also positions the dental
instrumentation (handpieces, syringe and vacuum valves) in the
proper place for efficient use, provides a means for mounting
other equipment (i.e., overhead lights), and, in some cases,
supports a cuspidor for the patient to expectorate.
The system's power is provided by an air compressor, which
is not a part of the importation in question, that must be
connected to the system for it to operate. The protestant states
that the system cannot work on its own, as it has no power source
and generates no power.
The system was entered under subheading 9018.49.80, HTSUS,
which describes other instruments and appliances used in dental
sciences. It was liquidated under subheading 9018.41.00, HTSUS,
which describes dental drill engines whether or not combined on a - 2 -
single base with other dental equipment.
ISSUE:
Whether the dental delivery system is classifiable as a
dental drill engine under the HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The dental delivery system is classifiable under Heading
9018, HTSUS, which provides for "[i]nstruments and appliances
used in . . . dental . . . sciences." The subheadings at issue
are as follows:
Other instruments and appliances, used in dental sciences,
and parts and accessories thereof:
9018.41.00 Dental drill engines, whether or not
combined on a single base with other
dental equipment . . .
* * * * * * * * * * * * *
9018.49.80 Other . . . Other
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to Heading 9018, HTSUS, pg. 1491, states
that the heading covers "[d]ental drill engines with swivel arm,
whether on a separate base, for wall-mounting, or for fitting to
the equipment described under (ii) below [emphasis in original]."
Part (ii) describes "[c]omplete dental equipment on its base
(stationary or mobile unit)."
The system in question routes compressed air and water to
dental handpieces. It is powered by an air compressor--which is
not a part of the system--that must be connected to the system
for it to operate. The system cannot work on its own, as it has
no power source.
"Dental drill engines," on the other hand, include the
mechanism, an electric or pneumatic motor, that power the
dental handpieces. The dental delivery system is not a "dental
drill engine." The system is, therefore, classifiable under - 3 -
subheading 9018.49.80, HTSUS, which provides for other
instruments and appliances used in dental sciences.
HOLDING:
The dental delivery system, which is imported from Canada,
is properly classifiable under subheading 9018.49.80, HTSUS,
which provides for "[i]nstruments and appliances used in . . .
dental . . . sciences . . . [o]ther instruments and appliances,
used in dental sciences . . . [o]ther . . . [o]ther." The
corresponding rate of duty for articles of this subheading is
4.7% ad valorem, or free upon compliance with the provisions of
the United States-Canada Free Trade Agreement and section 10.301
et seq., Customs Regulations [19 CFR 10.301 et seq.].
Accordingly, the protest should be granted. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division