CLA-2-84:S:N:N1:104 807566
Ms. Kathy N. Burden, R.D.H.
21818 Falvel Road
Spring, Texas 77389
RE: The tariff classification of a machine used to sharpen
periodontal instruments from Switzerland
Dear Ms. Burden:
In your letter dated February 27, 1995, you requested a
tariff classification ruling.
The PERIOSTAR is a lightweight machine (under 2 kg) which
utilizes aluminum oxide sharpening stones to sharpen periodontal
instruments, i.e., scalers and curettes. The sharpened cutting
edges maintain their shape and angle geometry. The unit is not
numerically controlled and is valued under U.S. $3,025 each.
The applicable subheading for the PERIOSTAR sharpening
machine will be 8460.39.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for machine tools for
deburring, sharpening, grinding, honing, lapping, polishing or
otherwise finishing metal, sintered metal carbides or cermets by
means of grinding stones, abrasives or polishing products, other
than gear cutting, gear grinding or gear finishing machines of
heading 8461: sharpening (tool or cutter grinding) machines:
Other ... Other, valued under $3,025 each. The rate of duty
will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport