CLA-2-94:RR:NC:SP:233 F84250

Mr. Sam Pontieri
Alpha International
40 Parker Rd., Suite 201
Elizabeth, NJ 07207

RE: The tariff classification of the “Over the Patient Delivery System” from Japan.

Dear Mr. Pontieri:

In your letter dated March 13, 2000, on behalf of Takara Belmont, you requested a tariff classification ruling.

The submitted literature depicts the “Over the Patient Delivery System,” which consists of the following:

Model: A-1L Dentist Cabinet A-3L Assistant Cabinet A-6L Rear Treatment Console B-99 Acutrac Chair 6505- System #6000 Delivery System 6531- Clesta Dental Light

The applicable subheading for Model B-99 Acutrac Chair, #6505-System #6000 Delivery System and #6531 Clesta Dental Light will be 9402.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Medical, surgical, dental or veterinary furniture…: Dentists’, barbers’ or similar chairs and parts thereof. The rate of duty will be free.

The applicable subheading for Model A-1L Dentist Cabinet, A-3L Assistant Cabinet and A-6L Rear Treatment Cabinet will be 9402.90.0020, HTS, which provides for Medical, surgical, dental or veterinary furniture…: Other, Other. 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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division