CLA-2-90:S:N:N3:119 801171
Mr. Tom Peacock
American Koyo Corporation
P.O. Box 45028
Westlake, OH 44145-0028
RE: The tariff classification of an Air Turbine Drill from Japan
Dear Mr. Peacock:
In your letter dated July 29, 1994, you requested a tariff classification ruling.
The Air Turbine Drill to be imported is a dental handpiece. It is a hand-held device that engages rotary instruments used for removing tooth structures, cleaning teeth, and polishing dental restorations. It is connected to the dental engine by flexible tubing..
The applicable subheading for the Air Turbine Drill (dental handpiece) will be 9018.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dental drill engines, whether or not combined on a single base with other dental equipment, parts and accessories thereof. The rate of duty will be 4.7 percent.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport