The tariff classification of dental implant related items from Germany

N231478 September 12, 2012 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.:  9022.90.6000, 9018.49.80  Sonja Schutte SICAT GmbH & Co. KG Brunnenallee 6 53177 Bonn, Germany RE:      The tariff classification of dental implant related items from Germany Dear Ms. Schutte: In your letters dated June 11 and August 14, 2012, you requested a tariff classification ruling.  A sample was provided, labeled, “Spherical bite block plate for Galileos X-ray device. Manufacturer – Sirona Dental Systems.”  You are requesting the classification of the bite block plate (AP) and two surgical guides (BS and SIS).  Per the information in your June 11 letter, the bite block plate includes radiographic markers and is put in the patient’s mouth when x-raying the patient’s mouth to gather the information necessary to produce a surgical guide for drilling the holes in the patient’s bones for a dental implant.  Per your August 14 letter, it is similar to a dental x-ray bitewing.  The two surgical guides will be placed in the patient’s mouth during implant surgery and have holes in them which the dentist will use as a precision, individual template to guide the bit in drilling the holes in the patient’s bones for the implants.    In your June 11 letter, you proposed classification in commodity code 90184990 for all three.  The HTSUS does not have that number, but we assume HTSUS 9018.49.80 is the equivalent to what you intend.    Harmonized System Explanatory Note to 9018 excludes X-ray apparatus, etc. (whether medical or not) of heading 90.22.  The applicable subheading for the bite block plate will be 9022.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” Parts and accessories of apparatus based on the use of x-rays. The rate of duty will be 0.8%. We agree that the applicable subheading for the two surgical guides will be 9018.49.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and appliances, used in dental sciences, and parts and accessories thereof.  The rate of duty will be free. Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Thomas J. Russo Director National Commodity Specialist Division