CLA-2-90:S:N:N1:119 866436
Mr. Reophi B. Medina
United Trade Link Corporation
P.O. Box 395
Hicksville, NY 11802
RE: The tariff classification of acrylic teeth from the
Philippines
Dear Mr. Medina:
In your letter dated August 14, 1991 you requested a tariff
classification ruling.
The articles to be imported are acrylic artificial teeth to
be used in the professional practice of dentistry.
The applicable subheading for the acrylic teeth will be
9021.21.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for artificial teeth and parts and
accessories thereof: of plastics. The duty rate will be 5
percent.
Articles classifiable under subheading 9021.21.4000, HTS,
which are products of the Philippines 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).
Regarding your inquiry on entry procedures and the documents
to be filed, we suggest you contact the Entry Section at the port
where the merchandise is to be released by Customs.
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