CLA-2-38:OT:RR:NC:N3: 139
Elizabeth Merritt
A.N. Deringer Incorporated
173 West Service Road Champlain, NY 12919
RE: The tariff classification of granular powders from Liechtenstein
Dear Ms. Merritt:
In your letter made on behalf of your client Ivoclar Vivadent Manufacturing Incorporated dated November 14, 2024, you requested a tariff classification ruling.
The items in question are granular powders that you state are comprised of various metal and non metal oxides. They have the product names of BULK WHITE IPS CLASSIC 7.5, and BULK WHITE IPS INLINE 7.5 You state that subsequent to importation, these two products will be mixed with colorants (inorganic pigments) in order to produce dental veneering ceramic materials. You suggest a classification of Harmonized Tariff Schedule of the United States (HTSUS) 3824.99.3900 for these powders. We concur.
The applicable subheading for the BULK WHITE IPS CLASSIC 7.5, and BULK WHITE IPS INLINE 7.5 will be 3824.99.3900, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division