CLA-2-71:RR:NC:1:118 B84923
Mr. Rufus E. Jarman, Jr.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of dental alloys from Germany.
Dear Mr. Jarman:
In your letter dated April 28, 1997, you requested a tariff
classification ruling, on behalf of your client, Degussa
Corporation.
You state that B-Inlay, Degudent H and Ceramco White are
dental alloy products. We note that you reference binding ruling
letters for these products and as a matter of policy, if the
classification has not changed, we would not re-issue a ruling
letter. Accordingly, Degudent H and Ceramco White will not be
addressed as the classifications provided in ruling letters DD
862038 and DD 862037 have not changed. However, the tariff
classification for B-Inlay has changed, so this ruling letter will
address that particular item.
You state B-Inlay is composed of 77 percent gold, 12 percent
silver, 9 percent copper and 1 percent palladium. The item is
produced by rolling alloyed ingot into a sheet and then cutting or
stamping out pieces of one troy ounce or smaller. Upon
importation, this product will be used to produce dental inlays and
single crowns.
The applicable subheading for the referenced B-Inlay will be
7108.13.7000, Harmonized Tariff Schedule of the United States,
which provides for Gold unwrought or in semimanufactured forms, or
in powder form: Nonmonetary: Other semimanufactured forms: Other:
Other. The rate of duty is 5.7 percent ad valorem.
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 Kathy
Campanelli at 212-466-5492.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery
Branch
National Commodity
Specialist Division