CLA-2-39:RR:NC:N2:237 D80500
TARIFF NO: 3906.90.2000; 3824.90.9050; 2903.12.0000; 3924.10.5000
Mr. Jack Kilmartin
Yamato Customs Brokers
377 Swift Avenue
South San Francisco, CA 94080
RE: The classification of Tokuso Rebase Kit, a two part acrylic
resin system for denture repair from Japan.
Dear Mr. Kilmartin:
In your letter dated July 17, 1998 you requested a tariff
classification ruling on behalf of Tokuyama America, Inc. of
San Mateo, California.
The product designated Tokuso Rebase Kit is used to reline
dentures by adding a synthetic resin material to voids or places
on the denture that may have moved away from the mouth or gums.
The kit consists of: an acrylic resin designated Tokuso Rebase
Powder 80 gr (99 percent by weight polyethyl methacrylate); a
resin hardener designated Tokuso Rebase Liquid 50 ml (60 percent
hexamethyleneglycol dimethacrylate and 39 percent 2-methacryloxy
ethyl propionate); an adhesive hardener designated Tokuso Rebase
Aid 15 ml (100 percent dichloromethane); and 6 plastic access-ories (3 cups, 1 brush, 1 dropper and 1 spatula). The adhesive
primer is first brushed on the denture surface. Then the liquid
hardener is mixed with the resin powder creating a creamy acrylic
resin adhesive which is applied to the denture surface. The
denture is then inserted in the mouth and allowed to harden.
The classification of merchandise under the Harmonized
Tariff Schedule of the United States (HTSUS), is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes, and unless otherwise required, according to the remaining
GRI's in order.
GRI 3(b) provides: "goods put up in sets for retail sale"
shall be classified as if they consisted of the material or
component which gives them their essential character. The
Explanatory Note for GRI 3 (b) provides: goods put up in sets for
retail sale shall be taken to mean goods which: (a) consist of at
least two different articles which are, prima facie, classifiable
in different headings; (b) consist of products or articles put up
together to meet a particular need or carry out a specific
activity; and (c) are put up in a manner suitable for sale
directly to users without repacking.
The Tokuso Rebase Kit consists of a resin powder, a liquid
hardener, an adhesive primer and six plastic accessories, all
of which are classifiable in different headings of the HTSUSA.
The products are sold together for the singular purpose of
relining dentures. The kit is sold directly to its users without
any further packaging or packing. Therefore, the Tokuso Rebase
Kit are "goods put up in sets for retail sale" within the meaning
of GRI 3(b).
In order to classify the kit it must be determined which
component gives the set its "essential character." It is the
opinion of this office that the acrylic resin gives the kit its
essential character. All parts of the kit are necessary.
However, it is the resin which acts as the resurfacing material
to repair the denture. Furthermore, the importer's catalogue
focuses primarily upon the newly developed acrylic monomer
(resin) indicating that the resin is the crucial element of the
activity. Since the resin gives the kit its essential character,
the classification for the resin will be the classification for
the entire set.
The Tokuso Rebase Kit is a set within the meaning of GRI
3(b), with the polyethyl methacrylate resin giving the kit its
essential character. The applicable subheading for the Tokuso
Rebase Kit will be 3906.90.2000, HTSUS, which provides for
acrylic polymers in primary forms: other: other: plastics. The
rate of duty is 6.3 percent ad valorem.
The resin powder is designed to be combined with the liquid
hardener to form a plastic acrylic resin adhesive. Section VII
Note 1. provides: Goods put up in sets consisting of two or more
separate constituents, some or all of which fall in this section
and are intended to be mixed together to obtain a product of
section VI or section VII, are to be classified in the heading
appropriate to the product, provided the constituents are: (a)
clearly identifiable as being intended to be used together
without first being repacked; (b) entered together; and (c)
identifiable as being complimentary one to another.
Therefore, the applicable subheading for the Tokuso Rebase
Powder when imported with or without the Tokuso Rebase Liquid
will be 3906.90.2000, HTSUS, which provides for acrylic polymers
in primary forms: other: other: plastics. The rate of duty is
6.3 percent ad valorem.
The applicable subheading for the Tokuso Rebase Liquid if
imported separately will be 3924.90.9050, HTSUS, which provides
for other mixtures of acrylic alcohols. The rate of duty is 5
percent ad valorem.
The applicable subheading for Tokuso Rebase Aid if imported
separately will be 2903.12.0000, HTSUS, which provides for
dichloromethane. The rate of duty is 3.7 percent ad valorem.
The applicable subheading for the plastic accessories if
imported separately will be will be 3924.10.5000, HTSUS, which
provides for other household articles and toilet articles of
plastics. The rate of duty is 3.4 percent ad valorem.
This merchandise may be subject to the requirements of the
Toxic Substances Control Act (TSCA) which is administered by the
U.S. Environmental Protection Agency. You may contact the Agency
at 402 M Street, S.W., Washington, D.C. 20460, telephone number
(202) 554-1404, or EPA Region II at (908) 321-6669.
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 F. Cantone at 212-466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division