CLA-2-90:RR:NC:MM:105 F88507
Mr. Sam Pontieri
Alpha International
40 Parker Road, Suite 201
Elizabeth, NJ 07207
RE: The tariff classification of dental chairs from Japan
Dear Mr. Pontieri:
In your letter, dated June 15, 2000, for Takara Belmont you requested a tariff classification ruling.
No samples were submitted. You ask for the classification of four models with very different “Standard Features,” but only one item is pictured. That item has a cuspidor and several dental instruments for drilling, filing, etc., attached. You make no statement as to which, if any, of the models the picture is an accurate depiction of. We take each model to be a basic, adjustable dental chair with varying additional items.
In general, heading 9018 includes dentist’s chairs like the one pictured. However, its Explanatory Note II-iv states, “The heading does not, however, include dentists’ chairs not incorporating dental appliances of this heading; these dentists’ chairs fall in heading 94.02 whether or not fitted with equipment such as lighting fittings.”
Since the 2580 incorporates a dental cuspidor with “adjustable timed rinse,” as well as other elements which may be dental appliances, it is classifiable in 9018.
However, since the 2530 incorporates only a “light on swing pole,” it is classifiable in 9402.
We will not be able to classify the 2570 and 2575 without additional information about what the function of each “feature” is, and some kind of drawing or annotated photo that depicts each model. In regard to them, we are returning your request for a classification ruling, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
In addition, you must correct your procedural errors and bring any new request into compliance with the below. Give an explanation if the information is not “known.”
INFORMATION REQUIRED IN RULING REQUESTS
Ruling requests must be in writing, must be filed in triplicate and must contain a complete statement of all relevant facts relating to the transaction including:
( The names, addresses, and other identifying information of all interested parties (if known); the manufacturer ID code (if known);
( The name(s) of the port(s) in which the merchandise will be entered (if known);
( A description of the transaction; for example, a prospective importation (merchandise) from (country);
( A statement that there are, to the importer’s knowledge, no issues on the commodity pending before the Customs Service or any court; and
( A statement as to whether classification (HTS or TSUS) advice had been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, ATTN: Binding Rulings Section
The applicable subheading for the 2580 will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments and appliances used in dental sciences. The general rate of duty will be free.
The applicable subheading for the 2530 will be 9402.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dentists’, barbers’ or similar chairs. The general rate of duty will be free.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division