CLA-2-90:S:N:N1:119 874526
Mr. Kent Sunakoda
James J. Boyle & Co.
2525 Corporate Place #100
Monterey Park, CA 91754
RE: The tariff classification of dental instruments from Taiwan
Dear Mr. Sunakoda:
In your letter dated May 8, 1992, you requested a tariff
classification ruling on behalf of Mr. Jack Hong of 821 East
Frances Avenue, Ontario, CA 91761.
The three samples submitted are an explorer, cotton and
dressing pliers and a dental mirror packed individually in sealed
clear plastic envelopes. All three instruments have plastic
handles approximately five 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.
You state in your letter that the three instruments will be
imported as a set.
If imported separately, the explorer and the cotton and
dressing pliers would be classified in subheading 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
would be 4.7 percent. The mirror would be classified in
subheading 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 would be 9
percent.
If imported retail packed together, the three dental
instruments would be classified as a set whose essential
character is imparted by the explorer and the cotton and dressing
pliers. The complete set would be classified in subheading
9018.49.8040, HTS. The rate of duty for the complete set would
be 4.7 percent.
Please note that the instruments are not classifiable as
sets if imported in bulk, even if all three instruments are
packed in one carton.
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