The tariff classification of Compule Guns from Germany

N245012 August 23, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9018.31.0080 Ms. Kathleen Root Import Customs Compliance Schenker Inc – PHL 3501 Island Avenue Philadelphia, PA 19153 RE: The tariff classification of Compule Guns from Germany Dear Ms. Root: In your letter dated July 31, 2013, for Dentsply Caulk, you requested a tariff classification ruling. No samples were provided. You state that the Compule Gun has a metal spring and is about 3.75 inches wide by 6 inches long. Per the images you included, It is squeezed by hand so that substances used in dentistry, e.g., dental cement, will be pushed out of small containers (not part of the import) and through a tip inserted into the patient’s mouth. From our review of the internet, similar compule guns are sold only for use directly on patients during dental procedures. Although, viewed broadly, it is a tool, the Harmonized System Explanatory Note to 9018 notes that various “tools” directly used in medical procedures are classified in that heading “only when they are clearly identifiable as being for medical or surgical use...” We believe that applies in this case. It performs essentially the same function as a syringe when the plunger is pushed down. The usual syringe does not need a squeeze mechanism to increase the mechanical advantage in pushing out the contents, but that is because those contents are normally less viscous. The applicable subheading for Compule Gun will be 9018.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-hypodermic syringes and the like. 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, Myles B. Harmon Acting Director National Commodity Specialist Division