The tariff classification of orthodontic brackets from Sweden

NY 818877 February 28, 1996 CLA-2-90:R:N4:119 818877 CATEGORY: Classification TARIFF NO.: 9021.19.8500; 9802.00.5060 Mr. Leonard M. Fertman 2049 Century Park East, Suite 1800 Los Angeles, CA 90067 RE: The tariff classification of orthodontic brackets from Sweden Dear Mr. Fertman: In your letter dated January 30, 1996 you requested a tariff classification ruling on behalf of Ormco Corporation, Glendora, CA. The articles to be imported are stainless steel orthodontic brackets gold plated in Sweden. The stainless steel brackets are manufactured in the United States or in Mexico and brought to the U.S. for inspection prior to being shipped to Sweden. Based on the information you have furnished, the stainless steel brackets are finished articles that are of the same types that are normally used in dentistry. The brackets are gold plated only to satisfy the preference of some patients for more ornate brackets. The applicable subheading for the gold plated orthodontic brackets will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial joints and other orthopedic or fracture appliances... other. The duty rate will be 3.5 percent. The gold plated orthodontic brackets will be eligible for partial duty exemption under subheading 9802.00.5060, HTS, which provides for articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: articles exported for repairs or alterations... other. The duty to be assessed will be a duty upon the value of the repairs or alterations. 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