CLA-2-84:RR:NC:1:104 C86251
Mrs. E. Maylor
LEP Profit International, Inc.
310 McClellan Hwy
East Boston, MA 02128
RE: The tariff classification of milling machines and torches
used in the dentistry industry from Switzerland
Dear Mrs. Maylor:
In your letter dated April 2, 1998 on behalf of Metalor
Dental USA Corp. of North Attleborough, Massachusetts you
requested a tariff classification ruling.
The Micro Parallelometer MP 3000 comes in 9 models and is
used exclusively in the dentistry industry, primarily to work on
metal frameworks for dental restorations. The literature
describes the MP 3000 as a modular milling machine. The basic
elements for all nine models include a base plate, vertical
column and main connector block. All 9 versions, Models MP 3000 A
through I, also have a power control unit, foot control and
milling/drilling spindle. The literature lists 17 components
overall including items such as a milling base plate (Model 3000
A only), a multi-directional milling arm (which can be found on
models A, B, E, F, H and I) and a rigid milling/drilling bar (all
models except A & B).
After your description of the MP 3000, you refer to HTS
subheading 9018.41. As indicated in Explanatory Note II to
Harmonized System heading 90.18, the dental drill engines
referred to are the ones which dentists use directly on their
patients' teeth and which often have spittoons, mouth rinsers,
etc., attached to their base. 9018.49 does include certain
instruments "used in prosthetic dentistry ... by a dental
mechanic", but the only examples are hand held shaping devices,
and it does not include "tools or other items of general use." It
would not be sufficient to establish, if you had done so, that
the particular imports with their particular accessories are
intended "to be exclusively used in the dentist industry."
Subheading 9018.41 does not apply.
The applicable subheading for the Micro Parallelometer MP
3000 modular milling machines will be 8459.69.0090, Harmonized
Tariff Schedule of the United States (HTS), which provides for
machine tools for milling by removing metal ...: other milling
machines: other. The rate of duty will be 4.2 percent.
We are unable to issue a classification ruling on the Meteor
Torch System without additional information. Please provide an
explanation as to how the system operates. Specifications are
needed for the melting and soldering torches, so that they can be
differentiated, and for the universal handle. Is the universal
handle principally used for melting or soldering?
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 Robert
Losche at 212-466-5670.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division