CLA-2-90:S:N:N1:119 872163
Mr. Leonard M. Fertman
2049 Century Park East, Suite 1800
Los Angeles, CA 90067
RE: The tariff classification of Root Canal Files from Mexico
Dear Mr. Fertman:
In your letter dated March 4, 1992 you requested a tariff
classification ruling on behalf of Ormco Corporation, Glendora,
California.
No sample was received by this office. Based on the
literature and other information you furnished, the root canal
file consists of a plastic handle and a fluted file. The root
canal file is not used in a machine as dental burs are but is
used in the hand like a reamer to cleanse the root canal. The
files are manufactured in three different types and are marketed
under the names "Standardized Files", "Hedstrom Files" and "K-
Flex Options".
The root canal files are manufactured and packaged in Mexico
from materials furnished by the importer: plastic for extrusion,
blank stainless steel wire and packaging material. The plastic
is extruded into a handle for the file. The wire is ground and
fluted to specifications, cut to size and notched for insertion
into the plastic handle. We consider the root canal files to be
products of Mexico.
The applicable subheading for the root canal files will be
9018.49.8040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other instruments and appliances used
in dental sciences...other: other. The duty rate will be 4.7
percent.
Articles classifiable under subheading 9018.49.8040, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations, including the requirement that
the sum of the cost or value of the materials produced in the
beneficiary developing country plus the direct cost of processing
operations performed in such country is not less than 35 percent
of the value of the article. For purposes of GSP, the cost of
the plastic and the blank stainless steel wire cannot be included
in the 35 percent.
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