CLA-2-90:OT:RR:NC:N4:405
Jason Griffiths
Clearbow, Inc.
555 Orly Ave.
Dorval, Quebec
H9P 1G1
Canada
RE: The tariff classification of a labial bow from Canada.
Dear Mr. Griffiths:
In your letter dated November 8, 2012, you requested a tariff classification ruling. No samples were provided.
The item you export to the US is, “the labial bow is sold to dental laboratories who will use it in the fabrication of their orthodontic retainers.” It is made of stainless steel and plastic.
You further explain that, in the usual case, “a custom made orthodontic retainer is required to maintain the patient’s teeth in their aligned position. The Hawley retainer is a retention option comprising an acrylic palate, 2 clasps and a stainless steel labial bow.”
You propose classification in 9018.39.00, HTSUS, which provides for catheters, cannula and the like.
However, your imports are not channels into or out of the interior of the patient. Also, Harmonized System Explanatory Note n to 9018 excludes orthopedic appliances, noting heading 90.21.
Harmonized System Explanatory Note I (Orthopedic Appliances) to 9021 includes, “ (7) Dental appliances for correcting deformities of the teeth (braces, rings, etc.)”
We believe that your item will be used as an element of a Hawley retainer or similar.
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
We believe that it there is no other commercially feasible use for your labial bows and that none of the exclusions above apply.
The applicable subheading for your labial bows will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for "other" orthopedic or fracture appliances 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