CLA-2-90:OT:RR:NC:N4:405
Peter Vandeput
Materialise Dental, NV
Technologielaan 15 3001 Leuven - Belgium
RE: The tariff classification of dentistry items from Belgium
Dear Mr. Vandeput:
In your letter dated August 1, 2011, you requested a tariff classification ruling. No samples were provided.
You submitted a three page ruling request and a 60 page Summary of Technical Documentation.
The larger system in which these are used is discussed in previous rulings issued to you by this office (in New York Ruling Letters R00766, dated September 27, 2004 and N073339, dated September 18, 2009).
The LongStop Drills, which come in various diameters and lengths, all color coded, are:
“(D)ental drills for the creation of the osteotomy. Specific features of LongStop Drills include a flange that blocks the user from drilling deeper than virtually planned in a 3D dental software. Indeed, when the flange makes contact with the top of a drill key or the top of a guiding tube, deeper guided drilling is made impossible.”
The LongStop Drills are imported in individual plastic containers and are intended for multiple uses (after sterilization).
During the dental surgery, the LongStop drills are taken from a specialized, color coded, surgical tray. The surgical tray allows for easy selection of the components during surgery and for efficient replacement after the procedure by matching the color of the rings on the drill shank with the color of the silicone plugs in the tray.
The tray, made of metal, also has, inter alia, a notched section with millimeter lengths marked off so that the length of the drill can be double checked before use, a hinged top, spaces for additional drills which are not color coded, a relatively shallow subtray, and a hinged top. It has holes in it to also allow it to be used in sterilization. The drills will not be imported in the trays.
Harmonized System Explanatory Note III to 9018 includes:
(8) Dental burrs, discs, drills and brushes, specially designed for use with a dental drill engine or handpiece.
The applicable subheading for the LongStop Drills and the specialized surgical trays, whether imported separately or together, 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