CLA-2-38:OT:RR:NC:N3:139
Tina Richards
A.N. Deringer
173 W Service Rd Champlain, NY 12919
RE: The tariff classification of four dental application products from Lichtenstein
Dear Ms. Richards:
In your letter made on behalf of your client Ivoclar Vivadent Manufacturing Incorporated dated December 20, 2024, and a subsequent email, you requested a tariff classification ruling.
The items in question are dental application substances that you state are comprised of various inorganic oxides, elemental materials, and pigments. They have the product names of IPS e.max Ceram Dentin 100g D4, IPS InLine Sy Powder Opaquer 80g A3, IPS Classic V Incisal 10 G 2, and IPS Style Ceram Incisal 20g BL. With the exception of the IPS e.max Ceram Dentin 100g D4, they are glass ceramic veneering materials that are designed to be applied to a metallic framework, that ultimately would be made into products for dental patients who are partially or fully missing teeth. IPS e.max Ceram Dentin 100g D4 is a glass ceramic that will be applied to a ceramic framework material in order to produce a customized fabrication for an esthetic restoration in a dental prosthesis. In your submission you suggest a classification of Harmonized Tariff Schedule of the United States (HTSUS) 3824.99.39 for these four products. We concur.
The applicable subheading for the four products will be 3824.99.3990, 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: 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