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