RE: The tariff classification of Intermediate Gear Assembly from Germany

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365450 October 13, 2026 CLA-2-90:OT:RR:NC:N3:143 CATEGORY: Classification TARIFF NO.: 9018.49.8040 Patrece Dziopa KaVo Dental Technologies LLC 11727 Fruehauf Dr. Charlotte, NC 28273 RE: The tariff classification of Intermediate Gear Assembly from Germany Dear Ms. Dziopa: In your letter dated September 28, 2026, you requested a tariff classification ruling. The product under consideration is the Intermediate Gear Assembly, SKU No. 1.001.3515. As you state, it is a uniquely dedicated and integral component of a dental handpiece. The Intermediate Gear Assembly is installed between the dental motor drive connection (spur wheel) and the dental head (drive-mounted component). In its imported condition, the Intermediate Gear Assembly does not include a motor and consists solely of mechanical transmission components, including an outer sleeve (encasing housing), central shaft (axle), ball bearings, gear components, spring washers, and related mechanical retention and support elements. It is intended to transmit rotational power from a dental motor to the head of a dental handpiece during dental procedures. As you indicate, the Intermediate Gear Assembly is designed solely and exclusively for use in KaVo dental instruments and cannot function independently. The applicable subheading for the Intermediate Gear Assembly, SKU # 1.001.3515, will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other instruments and appliances, used in dental sciences, and parts and accessories thereof: Other: Other: Dental hand instruments 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