The tariff classification of a machine used to sharpen periodontal instruments from Switzerland

NY 807566 March 28, 1995 CLA-2-84:S:N:N1:104 807566 CATEGORY: Classification TARIFF NO.: 8460.39.0020 Ms. Kathy N. Burden, R.D.H. 21818 Falvel Road Spring, Texas 77389 RE: The tariff classification of a machine used to sharpen periodontal instruments from Switzerland Dear Ms. Burden: In your letter dated February 27, 1995, you requested a tariff classification ruling. The PERIOSTAR is a lightweight machine (under 2 kg) which utilizes aluminum oxide sharpening stones to sharpen periodontal instruments, i.e., scalers and curettes. The sharpened cutting edges maintain their shape and angle geometry. The unit is not numerically controlled and is valued under U.S. $3,025 each. The applicable subheading for the PERIOSTAR sharpening machine will be 8460.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: sharpening (tool or cutter grinding) machines: Other ... Other, valued under $3,025 each. The rate of duty will be 4.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport