The tariff classification of compact milling machine parts from China

N361755 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 compact milling machine parts from China Dear Mr. Ibrahimpasic: In your letter dated May 22, 2026, you requested a tariff classification ruling. The items under consideration include the F2 Base Support Assembly and F2 Base Divider Assembly, which are subassemblies of a compact dental milling machine, Fastmill.io (addressed under a separate cover in NY N361752). Separate rulings will address F2 Air Pump Assembly, F2 Coolant Pump Assembly and F2 Electrical Enclosure Assembly. As you noted in your submission, all of these parts do not have independent functions outside of the milling system and are used exclusively for the operation, control or mechanical functioning of the dental milling machine. The F2 Base Support Assembly is a subassembly of the dental milling machine that forms the base structure of the mill. It is specifically designed to hold the drawer containing the coolant trough and the coolant flow meter. A plastic divider behind the coolant trough drawer separates the wet area from the dry area in the finished machine. The assembly also includes drawer slides with a grab latch for opening, closing, and locking the drawer. It consists of fasteners, machined parts, sheet metal, and plastic components. The F2 Base Divider Assembly is a subassembly of the dental milling machine that bolts into the base of the machine and divides the lower half into separate compartments for pumps and electrical components, such as the power supply. It includes an air filter and an air pressure sensor, as well as provisions for tubing, all of which support the sealing air system required for the spindle. The applicable subheading for the F2 Base Support Assembly and F2 Base Divider 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