CLA-2-30:OT:RR:NC:N2:237
Michael E. Murphy
Richard A. Mojica
Baker & McKenzie LLP
815 Connecticut Avenue NW
Washington, DC 20006-4078
RE: Tariff classification of Expasyl Temporary Gingival Retraction System Paste from France
Dear Messrs. Murphy and Mojica:
In your letter dated April 8, 2014, on behalf of the Kerr Corporation, you requested a tariff classification ruling. You provided a CD containing product information.
Expasyl Temporary Gingival Retraction System Paste consists of a hemostatic and astringent clay-like material in capsule form for use in dentistry to control bleeding, reduce moisture and temporarily defect soft gum tissue around the tooth when taking tooth impressions and seating cosmetic veneers. The firm and viscous paste contains strawberry flavor, blue color, hemostatic agent to stop bleeding and astringent clay to temporarily stiffen displaced gum tissue and absorb moisture. The paste is an atraumatic alternative to packing cord that allows temporary access around the tooth while preventing gum tear, recession and bone resorption. The paste is injected under the gum around the tooth using a dispensing tip and handheld plunger. The paste is left in place for 1-2 minutes then removed with air and water spray and simultaneous vacuum suction to remove fluid and paste. The astringent property of clay temporarily stiffens displaced gum tissue and leaves an adequate opening that lasts for about 5 minutes. Generally, this allows enough time to take an impression or seat a veneer. The1-gram capsules come in packs of 6 or 20 capsules.
You suggest subheading 3006.40, HTSUS, for dental cements and dental fillings. Because the clay-like paste is not used to cement a tooth or to fill a tooth, it must be classified elsewhere.
Subheading 3006.10, HTSUS, in pertinent part, provides for: sterile absorbable surgical or dental hemostatic; sterile surgical or dental adhesion barriers, whether or not absorbable. The instant product is a hemostatic and astringent material used in dentistry to control bleeding, temporarily defect soft gum tissue and allow access around the tooth while preventing gum tear, recession and bone resorption.
The applicable subheading for Expasyl Temporary Gingival Retraction System Paste will be 3006.10.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: … sterile absorbable surgical or dental hemostatic; sterile surgical or dental adhesion barriers, whether or not absorbable. The rate of duty will be free.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Frank Cantone at [email protected]. or National Import Specialist Judy Lee at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division