The tariff classification of a dental mirror from Ireland

NY 817704 January 16, 1996 CLA-2-90:R:N4:119 817704 CATEGORY: Classification TARIFF NO.: 9018.90.1000 Ms. Lisa C. Schneider Associated Customhouse Brokers, Inc. P.O. Box 226770 Rochester, NY 14692-2670 RE: The tariff classification of a dental mirror from Ireland Dear Ms. Schneider: In your letter dated December 15, 1995 you requested a tariff classification ruling on behalf of Welch Allyn Inc., Skaneateles, NY. The article to be imported is a fiber-optic dental mirror which consists of a mirror handpiece, an electric cord with transformer, and a holder. The mirror tip is disposable, allowing the dentist to use a different mirror for every patient. The handle conducts fiber-optic light from a high intensity halogen bulb to the oral cavity. The applicable subheading for the fiber-optic dental mirror will be 9018.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences... mirrors and reflectors. The duty rate will be 5.4 percent. 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division