CLA-2-40:S:N:N3G:221 860299
Mr. Stephen L. Besler
W.J. Byrnes & Co.
P.O. Box 20623
Phoenix, Arizona 85036
RE: The tariff classification of "dental rubber dams" from
Malaysia.
Dear Mr. Besler:
In your letter dated January 25, 1991, on behalf of
Semantodontics, Inc., you requested a tariff classification
ruling.
The sample submitted with your letter is identified as a
"dental rubber dam." The dam is in the form of a sheet of latex
rubber, approximately 5 inches square, with rounded edges. It is
used to provide a sterile field during endodontic procedures and
to provide protection for the staff against blood-borne
pathogens. The dam is designed to be placed over the mouth and
held in place with a clamp. The endodontist then makes a hole in
the dam through which he can perform his procedures. The dam
keeps the area dry and keeps debris from the restorative
procedure out of the throat area.
The applicable subheading for the dental rubber dam, when of
natural rubber, will be 4016.99.2500, Harmonized Tariff Schedule
of the United States (HTS), which provides for other articles of
vulcanized rubber other than hard rubber, of natural rubber. The
rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the dental rubber dam, when of
synthetic rubber, will be 4016.99.5050, HTS, which provides for
other articles of vulcanized rubber other than hard rubber,
other. The rate of duty will be 5.3 percent ad valorem.
Articles classifiable under subheading 4016.99.2500, HTS, or
subheading 4016.99.5050, HTS, which are products of Malaysia, are
entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
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