CLA-2-90:S:N:N1:119 850211
9021.21.8000;9021.21.4000; 9018.49.8040; 3006.40.0000;
7616.90.0080
Mr. Matthew G. Shaw
Deloitte & Touche
One World Trade Center
New York, NY 10048-0601
RE: The tariff classification of dental instruments and implants
from Switzerland.
Dear Mr. Shaw:
In your letter dated March 8, 1990, on behalf of The
Straumann Company you requested a tariff classification ruling.
You submitted three representative samples (a screw implant,
a short tap and an inserting device) and a product catalog
showing various dental instruments and dental implants. The
Harmonized Tariff Schedule classifications are as follows:
HTS
Article Provision Subheading Rate
Roundburr dental burs 9018.49.4000 6.2%
Drills and other instruments 9018.49.8080 4.7%
cleaning and appliances used
instruments in dental science
Hand dental " " 9018.49.8040 4.7%
instruments
Hollow cylinder artificial teeth 9021.21.8000 9%
implants,hollow and parts and
screw implants accessories
screw implants thereof: other
and abutments,
all of titanium
Protective cap artificial teeth 9021.21.4000 5%
for one-part and parts and
implant and accessories thereof
closure screw, of plastics
all of plastic
devices used in other instruments 9018.49.8040 4.7%
prosthetic pro- and appliances
cedure used in dental
science
gold solder Dental cement 3006.40.0000 3.1%
(dental filling) and other dental
fillings
cassettes for other articles 7616.90.0080 5.7%
implants and of aluminum
instruments,
and trays for
cassettes, all
of aluminum
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