CLA-2-30:OT:RR:NC:N3:138
Joseph Kenny
Geodis USA Inc
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Temporary Lost Filling and Loose Cap Repair Kit (CVS item 695108 and 572123)
Dear Mr. Kenny:
In your letter dated August 8, 2023, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc.
The Temporary Lost Filling and Loose Cap Repair Kit consists of a compound and a plastic applicator that is designed for an individual to temporarily repair a tooth filling or loose crown with the same ingredients that dentists use. The labels provided states this is a temporary remedy meant to replace a lost filling or inlay until you have a chance to visit your dentist, and should only be removed by a dental professional. It is recommended to visit a dentist within 48 hours of use. To repair a missing filling or repair a loose crown, the compound is applied with the applicator.
The directions to replace a lost filling states the following:
Wash the cavity area with warm water. Scoop a small amount of compound from the vial, roll into a ball between fingers. Slightly overfill the cavity with compound and tamp into place with a cotton swab moistened in water. Close your teeth together, as if you were biting down on a piece of paper, and chew or grind a couple of times to create a comfortable bite.
The directions to secure loose crowns, caps or inlays states the following:
Carefully rinse the tooth area and inside of the crown, cap, or inlay with warm water, and do not allow to air dry. Scoop a small amount of compound from the vial, roll into a ball, and bite down, applying pressure to push into position.
The compound, which is made in Italy, consists of Potassium Alum, Aluminum Sulfate, Aluminum Phosphate, Calcium Sulphate, Zinc Oxide Powder, Petroleum Jelly, Paraffin, Menthol Crystals, Eugenol and Yellow Iron Oxide. The compound will be shipped to Vietnam in bulk where it will be packaged for retail sale with an applicator that is made in Vietnam. The Temporary Lost Filling and Loose Cap Repair Kit is considered a set for tariff purposes. Therefore, the compound and the applicator will be classified together in the tariff provision for the item which imparts the essential character of the set, which in this case is the compound.
The applicable subheading for the Temporary Lost Filling and Loose Cap Repair Kit will be 3006.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dental cements and other dental fillings; bone reconstruction cements.” 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 at https://hts.usitc.gov/current.
Although you did not request a marking ruling, we disagree with your comment that the country of origin of both the compound and the applicator is Vietnam. While these two items constitute a set for tariff purposes, each item retains its own identity, since the items have been merely packaged together in Vietnam. We further note, however, that the provided pictures of the labels are correctly marked with the countries of origin and correctly show that the applicator is made in Vietnam and the compound is made in Italy.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Judy Lee at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division