The tariff classification of Dental Guides from Belgium

NY R00749 September 20, 2004 CLA-2-90:RR:NC:N1:105 R00749 CATEGORY: Classification TARIFF NO.: 9018.49.8040 Carl Van Lierde Materialise N.V. Technologielaan 15 3001 Leuven Belgium RE: The tariff classification of Dental Guides from Belgium Dear Mr. Van Lierde: In your letter dated August 26, 2004, you requested a tariff classification ruling. No samples were supplied. You state that the SurgiGuide dental drill guide “is a custom made tool, used in dental sciences to aid dentists in accurately drilling cavities in the jaw of the patient for the placement of dental implants” and that it “is a customized product, hence its dimensions and shape depend on a patient’s intra-oral topology.” The applicable subheading for the SurgiGuide will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” hand instruments used in dental sciences and parts and accessories thereof. The rate of duty will be free. 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, Robert B. Swierupski Director, National Commodity Specialist Division