CLA-2-90:OT:RR:E:NC:4:405
Peter Firmin Vandeput
Materialise Dental, NV
Technologielaan 15 3001 Leuven - Belgium
RE: The tariff classification of dental instruments from Belgium.
Dear Mr. Vandeput:
In your letter dated August 25, 2009, you requested a tariff classification ruling. No sample was provided. While it is not specified in your submission, we assume that the country of origin of the instruments is Belgium, as that is where your company is located.
You state that the common name for the two items covered in your submission are Spoon for drill guidance and Spoon handle, and that the marketing names are Universal Drill Key and Universal Drill Key Handle.
Your submission goes on to state:
“The body of the Drill Key consists of a metal plate of 1 mm thickness, 6 mm width, and a length of 35mm. At one end the Drill Key has a hollow cylinder of height 4mm with a specific inner and outer diameter. This cylinder guides the drill during osteotomy preparation. The cylinder fits in a metal tube that is glued in the surgical guide.” “The Drill Key Handle provides an ergonomic tool to hold the Drill Key during drilling.”
We take it that the drills you refer to are similar to the ones described in New York Ruling Letter
R00766 – 105, mailed to your firm on 9-27-04.
The applicable subheading for the Universal Drill Key and Universal Drill Key Handle will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and appliances, used in dental sciences, and parts and accessories thereof. The rate of duty will be will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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