CLA-2-90:R:N4:119 815038

Dr. Andrew J. Moormann
Morack Incorporated
9132 Windsor Drive
Palos Hills, IL 60465

RE: The tariff classification of artificial teeth from the Philippines

Dear Dr. Moormann:

In your letter dated September 11, 1995, you requested a tariff classification ruling.

The articles to be imported are artificial teeth mounted on a plaster dental plate model of United States origin. The artificial teeth are manufactured in the Philippines from a nickel-based substrate metal covered with ceramic porcelain.

The applicable subheading for the artificial teeth will be 9021.21.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial teeth and parts and accessories thereof... other. The rate of duty will be 7.2 percent.

The plaster model of United States origin will be free of duty under subheading 9801.00.1010, HTS, as products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.

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.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division