The tariff classification of a dental spittoon and a ceramic drain cover from Italy

NY E89664 November 26, 1999 LA-2-90:RR:NC:MM:105 E89664 CATEGORY: Classification TARIFF NO.: 9018.49.8080 Mr. Rick Zieska American Dental Accessories, Inc. 7310 Oxford Street Minneapolis, MN 55426-4513 RE: The tariff classification of a dental spittoon and a ceramic drain cover from Italy Dear Mr. Zieska : In your undated letter, received here November 8, 1999, you requested a tariff classification ruling. No samples were received. The first item per your description and illustrations is a heat-sterilizable, ceramic spittoon-cuspidor bowl without a stand. You indicate the ultimate purchasers will be only dental personnel so their patients, who have rinsed their mouths, will have a something to spit out into. It does not appear to us that they have any other commercially feasible use. Although they might be considered dental furniture, Explanatory Note A to Harmonized System Heading 94.02 excludes “Dentists’ spittoon mouth rinsers, whether or not on a base or stand...(heading 90.18).” The applicable subheading for this spittoon will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments and appliances used in dental science. 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. You provided very little information concerning the ceramic drain cover. Regarding the ceramic drain cover, 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). Additional information is required as indicated below: 1. Sample(s). 2. A statement whether they will be in the same shipments as the spittoons or shipped separately. 3. If shipped separately, a statement of the physical characteristics, if any, that would enable a dental expert to identify them as suitable for use only as covers of dental spittoon drains. In addition, your must correct your procedural errors and bring any new request into compliance with the below. Give an explanation if the information is not “known”. BINDING RULINGS PROGRAM The importing public may submit a request for a binding classification ruling under chapter 1 through 97 of the Harmonized Tariff Schedule (HTS) to any Port Director or to the Customs Information Exchange, New York Seaport, 6 World Trade Center, Room 437, New York, NY 10048. The ruling will be binding at all ports of entry unless revoked by the Headquarters Office of Regulations and Rulings (OR&R). The procedures under this rulings program apply only to requests for classification rulings under the HTS. All such rulings will be issued within 30 calendar days of the date of receipt by the Customs Service. Some delay may occur if a laboratory report or consultation with another agency is required. Rulings which require referral to Headquarters, OR&R, will be issued within 120 days of receipt by the Customs Service. The ruling request must concern prospective shipments and be in writing. Rulings will not be issued in response to oral requests. A copy of a binding ruling must be included in the entry/summary package to ensure classification uniformity. This requirement will be waived for a paperless transactions. 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. If you have any questions regarding the above, contact National Import Specialist James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division