The tariff classification of dental laboratory appliances and materials from Germany

NY J89431 October 7, 2003 CLA-2-90:RR:NC:N1:105 J89431 CATEGORY: Classification TARIFF NO.: 9018.49.8080, 9021.21.8080 Ms. Jennifer Hengels Kavo America Corporation 340 East Main Street Lake Zurich, ILL 60047 RE: The tariff classification of dental laboratory appliances and materials from Germany Dear Ms. Hengels: In your letter dated September 26, 2003, you requested a tariff classification ruling. No samples were provided. Your letter requested the classification of the “Everest” system imported as a complete unit and ten different materials/elements you sell related to it, including gypsum, resin, and diamond grinding pins. We understand that you are asking for the classification of the latter when imported separately. You have provided detailed information, including pictorial representations, only regarding the complete system and the T and G blanks. We will provide the classification of those 3 items within this ruling. You may wish to resubmit your request for the other 8 items. In the future, please limit your ruling request to a maximum of 5 items of the same class or kind and provide sufficient information for their classification.  The complete Everest system consists of a measuring unit, a cutting and grinding unit, and a sintering unit. They are specialized to produce dental underpieces and crowns to replace a patient’s missing teeth. Harmonized System Explanatory Note II to 90.18 indicates that it includes the tools and machinery used by dental mechanics in prosthetic dentistry if those devices are not articles of general use. We agree that that the applicable subheading for the complete Everest system will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments and appliances used in dental sciences, and parts and accessories thereof. The rate of duty will be free. Per the Everest Elements brochure, the blanks are: “The Everest T-Blanks provide the laboratory with industrially produced titanium blanks in various sizes for the KaVo Everest system. Medical pure titanium (grade 2) is a tried-and-tested biocompatible material suitable for the production of crown and bridge frameworks. In addition to the biocompatibility of titanium, the following properties are noteworthy: Low thermal conductivity Comfortable prosthesis due to low weight Neutral taste X-ray translucency To meet aesthetic demands, articles produced from Everest T-Blanks can be easily faced with titanium ceramic (titanium ceramic from VITA) or composite. This leucite-reinforced glass ceramic together with the Everest system enables the laboratory very easily to produce inlays, onlays, veneers and anterior and posterior crowns from ceramic. The Everest G-Blanks are clinically proven and in particular have the following properties: Natural translucency Biocompatibility High breaking strength Good polishability” From the illustrations both are cylinders in various sizes to approximate the size of the finished piece. The ceramic blanks also come in various colors to better match the patient’s other teeth. We consider them to be unfinished parts of artificial teeth, noting Harmonized System General Rule of Interpretation 2, Explanatory Note II concerning “blanks.” Note 2-g to HTS Chapter 69, Ceramic Products, excludes Artificial Teeth (90.21.) You propose classification in 9018.49 as parts of the Everest system. However, they are not used as part of that appliance. Rather, when finished, they are the product that the appliance makes for insertion by a dentist into the patient’s mouth. The applicable subheading for the T and G Blanks will be 9021.21.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” artificial teeth and parts and accessories thereof. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division