CLA-2-90:RR:NC:N1:105 I84454

Martha Lucia & Ronald J. Riley
Ms. Martha Lucia Riley
1333 Liberty Street
Covington, IN 47932

RE: The tariff classification of artificial teeth from Colombia

Dear Ms. Riley:

In your letter dated July 19, 2002, you requested a tariff classification ruling. You provided samples and additional information in response to our H88812, dated March 13, 2002. You included a flyer of pictures of these Resistal Acrylic Teeth, made by Industrias Dentales, Ltda.

The samples are sets of individual dental corona/crowns, entirely of plastics and not attached to each other. They will replace the enameled parts of natural teeth. The applicable subheading for your samples will be 9021.21.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial parts of the body - Artificial teeth of plastics and the parts and accessories thereof. The rate of duty will be free.

Regarding the general procedures for commercial importations, including the importation bonds needed, almost all new commercial importers hire a licensed Customs House Broker to assist them with complying with the various procedures in the Customs Regulations. Specifically regarding items classified in 9021.21.4000, if your CHB firm files the entries electronically, it will receive a message from Customs stating that FDA Notification 701 may be required. If you wish to get more information regarding the possible FDA requirement, you should contact directly the U.S. Food and Drug Administration. Division of Small Manufacturer Assistance, Center for Devices and Radiological Health, 1350 Piccard Dr., Rockville, MD 20850. The Center’s 800 telephone number for its Small Manufacturer, International and Consumer Assistance is currently 800-638-2041.

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