CLA-2-90:OT:RR:NC:N4:405
Alfred van den Boomen
Global Customs Specialist
Nobel Biocare
Koazakkenberg 4
Belfedl 5951DL
Netherlands
RE: The tariff classification of dental screws from Sweden.
Dear Mr. Boomen:
In your letter dated September 6, 2012, you requested a tariff classification ruling. No samples were provided.
You indicate that your request “is about screws which are specially made to become part of the Dental Implant…”
You propose classification in HTSUS 9021.29.80 as “other” Dental fittings and parts and accessories thereof. However, Headquarters Ruling Letter 087461, dated January 18, 1991, determined that various items used in dental implantation systems, including screw implants, were not "dental fittings or parts or accessories thereof,” but "parts of artificial teeth." Without information to the contrary, we take it that your screws are similar for classification purposes. Inherent in 087461 is a determination that those screws were not excluded from Chapter 90 by its Note 1-f as “parts of general use.” Your imports are clearly not excluded from HTSUS 9021 by Note 2(a) or (c) to Chapter 90.
The applicable subheading for the screws in question will be 9021.21.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial teeth and parts and accessories thereof. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division