The tariff classification of a compact milling machine and parts from China

N361752 June 16, 2026 CLA-2-90:OT:RR:NC:N3:143 CATEGORY: Classification TARIFF NO.: 9018.49.8080 Ismar Ibrahimpasic Prismatik Dentalcraft, Inc. 4141 MacArthur Blvd Newport Beach, CA 92660 RE: The tariff classification of a compact milling machine and parts from China Dear Mr. Ibrahimpasic: In your letter dated May 22, 2026, you requested a tariff classification ruling. The items under consideration include a compact milling machine, F2 XYZ Mech Assembly, F2 Right Cover Assembly, F2 Back Cover Assembly, and F2 Manifold Assembly. The compact milling machine, Fastmill.io, is designed for dental professionals to create custom dental prostheses for individual patients. The machine is built from several sub-assemblies mounted on a base frame and enclosed by protective plastic panels. It features a central precision assembly for dental milling, supported by various systems that enhance its performance and reliability. The F2 XYZ Mech Assembly is the central subassembly of the compact milling machine, housing all the linear motion and automation components necessary for precise dental milling. It utilizes a 4-axis cartesian mechanism to move both the spindle and material holder in coordination, enabling the production of single unit dental restorations. The assembly includes six high-precision linear rails (two per axis: X, Y, and Z), three high-precision ball screws (one per axis), three servo motors, a stepper motor, and various structural components and mounting plates. All necessary hardware and structural parts are included. The F2 Right Cover Assembly is a simple subassembly that attaches to the right side of the milling machine. It houses the door control button, which operates the opening and closing of the cutting area door where dental material is processed. The cover provides safety by guarding access to moving components during operation and also contributes to the overall aesthetics of the finished machine. It includes the necessary printed circuit board (PCB) and cabling for the door control system. The F2 Back Cover Assembly is a simple subassembly attached to the back of the milling machine. It features two foam cushions that close the gaps between the back cover and the inner structure, helping to guide internal airflow produced by cooling fans and aiding in the cooling of electrical components. The F2 Manifold Assembly is a basic subassembly that separates and directs the flow of air and coolant within the milling machine. It channels air and coolant from the lower section, where the pumps are located, to the upper section, where they are delivered to the spindle. The assembly consists of the manifold, several fittings, and a proximity sensor that detects whether the coolant trough is properly inserted. As you state the F2 XYZ Mech Assembly, F2 Right Cover Assembly, F2 Back Cover Assembly, and F2 Manifold Assembly are subassemblies that do not have independent functions outside the milling system. Each is solely used in the operation, control, or mechanical functioning of the dental milling equipment. The applicable subheading for the compact milling machine, F2 XYZ Mech Assembly, F2 Right Cover Assembly, F2 Back Cover Assembly, and F2 Manifold Assembly will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and apparatus used in medical, surgical, dental or veterinary sciences, and parts and accessories thereof. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dionisia Melman at dionisia.y.melman@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division