CLA-2-90:S:N:N1:119 872777
Mr. Jerrold Cohen
International Sales and Finance Inc.
412 Foshay Tower
Minneapolis, MN 55402
RE: The tariff classification and country of origin marking of
dental instruments from Taiwan.
Dear Mr.Cohen:
In your letter dated March 20, 1992, you requested a tariff
classification and country of origin marking ruling.
The three samples submitted are an explorer, cotton and
dressing pliers and a dental mirror. All three have plastic
handles approximately 5 inches long. The explorer is a type of
dental pick with a sharp pointed stainless steel prong. The
pliers are shaped like a pair of tweezers with long angled tips.
The instruments are imported sterile and individually packed in
sealed clear plastic envelopes.
The applicable subheading for the explorer and the cotton
and dressing pliers will be 9018.49.8040, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
instruments and appliances, used in dental sciences, and parts
and accessories thereof. The rate of duty will be 4.7 percent.
The applicable subheading for the dental mirror will be
9018.90.1000, HTS, which provides for instruments and appliances
used in medical, surgical, dental or veterinary sciences...
mirrors and reflectors. The rate of duty will be 9 percent.
Regarding the country of origin marking, Section 134.43(a)
of the Customs Regulations requires that certain articles such as
dental instruments be marked by means of die stamping, cast-in-
mold lettering, etching, engraving, or by affixing metal plates
to the article. However these requirements have been construed
to be subject to the general exceptions from individual country
of origin marking provided in Section 134.32(d) of the Customs
Regulations which permits an article to be excepted from marking
if the marking of its container will reasonably indicate its
country of origin. Additionally, in order to approve this
exception Customs officials must be satisfied that the imported
article will, in all foreseeable circumstances, reach the
ultimate purchaser in its properly marked, unopened container.
You state that the dental instruments would be sold to
dentists in cartons containing 1200 instruments each and that
each carton would be marked Taiwan. We do not feel that this
type of marking would give the proper assurance referred to
above. Therefore the sealed envelopes should be marked legibly
and conspicuously with the country of origin.
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