CLA-2-90:RR:NC:N1:105 L84063
Mr. Martin Sveum
FedEx Trade Networks Transport & Brokerage
#8 14th Street
PO Box 1738
Blaine, WA 98231-1738
RE: The tariff classification of Equine Dentistry Kits from Canada
Dear Mr. Sveum:
In your letter dated April 11, 2005, for PowerFloat, D & B Equine Enterprises, Inc. you requested a tariff classification ruling.
You state: “D & B Equine Enterprises, Inc has also included two complete PowerFloat Kits, one electric and one cordless for your review and inspection.”
You also state, “We have not previously sought classification advice for this product.”
At the request of your firm, FedEx Trade Networks Transport & Brokerage, we did issue to your firm New York Ruling K87252, dated July 15, 2004, on what appears to be the identical items for this importer.
We stated:
“The main item in the kits is a corded or a cordless hand drill with a very long shaft to enable a veterinarian to reach a horse’s back teeth. Each kit also includes a grinding wheel, a mouth gag, instructional video, etc, all in a rigid carrying case with some kind of foam lining... Both kits are sets classified in Harmonized Tariff Schedule heading 9018.41.00, which provides for dental drill engines, whether or not combined on a single base with other dental equipment, and parts and accessories thereof.”
The information supplied now describing the products seems to be identical to that which your firm submitted with the request which led to K87252.
The one difference is that you have sent samples this time.
From the sample, it is now clear that, while the electric PowerFloat Kit is in one case, the cordless one is actually in two separate cases, each packed in its own carton.
The charger and batteries are made by DeWalt, and, from the Instruction Manual in the case, are apparently used mostly to power construction tools.
However, the connection on the drill mates that on the battery pack and we assume, from your description of it as a kit, that your classification request is for situations in which the drill and the battery charger/batteries will be in the same shipment. At minimum, they are a Functional Unit for the purposes of Note 3 to Chapter 90. See General Harmonized System Explanatory Note IV to Chapter 90.
On that basis, again, the applicable subheading for both “kits” will be 9018.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dental drill engines, whether or not combined on a single base with other dental equipment, and parts and accessories thereof. The general rate of duty will be free.
The sample is being returned to you in a separate mailing.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division