The tariff classification of dental laboratory workstations from Germany.

NY G87525 March 9, 2001 CLA-2-94:RR:NC:SP:233 G87525 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Mary E. Sowle Hodes Keating & Pilon 33 North Dearborn Street, Suite 2204 Chicago, IL 60602-3109 RE: The tariff classification of dental laboratory workstations from Germany. Dear Ms. Sowle: In your letter dated February 21, 2001, on behalf of KaVo America Corp., you requested a ruling on tariff classification. The merchandise to be imported is a dental laboratory workstation. It is a desk unit used by dental technicians in dental laboratories. The desks will be imported in a variety of configurations from single place stations to four place islands. The workstation may be customized with either a filter drawer unit or an ABSORmatic dust collection system. The additional equipment is designed to be used specifically with the workstations and is physically incorporated into them. The different configurations are as follows: The Basic Workstation – The basic MASTERspace® Single Place Workstation consists of a metal desk that measures 120 cm long, 62 cm wide and 87 cm high. The desktop work surface is made of cast stone. The basic unit consists of two waste drawers, a safety Bunsen burner tube, four AC sockets and an air nozzle. Workstation with Filter Drawer Dust Extraction System – The workstations may also be imported with specialized dental laboratory equipment incorporated into the workstation. The additional equipment consists of either a dust extraction system or an ABSORmatic® dust collection system. The dust extraction system consists of a filter drawer that is integrated into the workstation along with a small suction hood. In the process of creating and modifying dental prostheses, dental technicians are exposed to a variety of extremely small, fine and dangerous dust particles. Kavo’s filter drawer extraction system removes these particles to provide a safer work environment for the technician. Workstations Incorporating ABSORmatic® Dust Collection Units – A workstation may incorporate a Kavo ABSORmatic® dust collection unit instead of a filter drawer extraction system. The ABSORmatic® is a rectangular filter unit that looks like a pedestal cabinet rather than a drawer. Literature depicting the various configurations has been submitted with your request. Workstations which incorporate additional components are considered composite goods with the furniture component imparting the essential character of the good. The applicable subheading for the dental laboratory workstations will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other metal furniture, Other: Other. The 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division