CLA-2-90:S:N:N1:119 869233

Ms. Donna Witkowski
Panalpina, Inc.
P.O. Box 66437 AMF O'Hare
Chicago, IL 60666

RE: The tariff classification of Convertray Wafers, Ultraviolet Activator for Polymerization and Plastic Teeth (Dens Nobilis) from Germany

Dear Ms. Witkowski:

In your letter dated November 20, 1991 you requested a tariff classification ruling on behalf of Wilde-U.S.A., Inc.

The Ultraviolet Activator is a device consisting basically of ultraviolet lamps used in dental laboratories for light curing crown and bridge veneering material and other light activated dental resins. The plastic teeth will be used in the manufacture of dentures.

The applicable subheading for the Ultraviolet Activator will be 9018.20.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for ultraviolet or infrared ray apparatus. The duty rate will be 4.2 percent. The applicable subheading for the plastic teeth (Dens Nobilis) will be 9021.21.4000, HTS, which provides for artificial teeth... of plastics. The duty rate will be 5 percent.

Your inquiry does not provide enough information for us to give a classification ruling on the Convertray Wafers. Your request for a classification ruling should include the identity and percentage by weight of each ingredient including each acrylate.

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