CLA-2-94:S:N:N8:233 888025
Mr. John W. Lee
EBI, Inc.
12411 McCann Drive
Santa Fe Springs, CA 90670
RE: The tariff classification of dental chairs from South Korea.
Dear Mr. Lee:
In your letter dated June 24, 1993, you requested a tariff
classification ruling.
You intend to import dental chairs under the trade name of
Medline. They include models YS-1000, YS-300 and YS-500. All
three chairs have rotating, reclining and elevating features. They
all feature a fully automatic hydraulic motorized system for up and
down movement and a backrest control by foot and hand switch. The
dental chairs will include American components such as air
compressors and vacuum pumps that you purchase from suppliers in
the United States. These will be shipped to your manufacturers in
South Korea to be incorporated in the dental chairs.
The applicable subheading for the dental chairs will be
9402.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dentists', barbers' or similar chairs and
parts thereof. The duty rate will be 3.9 percent ad valorem. The
applicable heading for the American components incorporated into
the dental chairs will be 9802.00.80, HTS, which provides for
articles assembled abroad in whole or in part of fabricated
components, the product of the United States, which (a) were
exported in condition ready for assembly without further
fabrication, (b) have not lost their physical identity in such
articles by change in form, shape or otherwise, and (c) have not
been advanced in value or improved in condition abroad except by
being assembled and except by operations incidental to the assembly
process such as cleaning, lubricating and painting. The duty rate
will be free.
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