The tariff classification of the Wieland Zenotec Compact Milling Machine from Germany

N246930 November 15, 2013 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9018.49.8080 Mr. Richard A. Cracchiolo Ivoclar Vivadent, Incorporated 175 Pineview Drive Amherst, NY 14228 RE: The tariff classification of the Wieland Zenotec Compact Milling Machine from Germany Dear Mr. Cracchiolo: In your letter dated September 6 and 23, 2013, you requested a tariff classification ruling. No samples were provided. From the information that you have provided, we believe that it would not be commercially feasible to sell the Wieland Zenotec Compact Milling Machine for a use other than by dentists/dental technicians in making dental prostheses for individual patients especially due to the extensive changes that would be required to provide alternative software and the specific, limited sized blanks that it is designed to mill. Therefore, we would not apply the exclusion in Harmonized System Explanatory Note II to 9018, i.e., “The heading does not, however, include tools or other articles of general use (furnaces, moulds, soldering tools, melting ladles, etc.); these are classified in their respective headings.” The applicable subheading for the Wieland Zenotec Compact Milling Machine will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for for “other” instruments and appliances used in dental sciences. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division