CLA-2-34:OT:RR:NC:N2:237
Mr. Stephen Charles Provoost
Global Fairways Inc.
181 So. Franklin Ave. - Suite 701
Valley Stream, NY 11581
RE: The tariff classification of a chromatic alginate dental impression powder from Italy.
Dear Mr. Provoost:
In your letter dated September 18, 2012, on behalf of Parkell Inc., you requested a tariff classification ruling. You provided literature, instructions and MSDS sheets for our review.
Parkell Triphasix Alginate Impression Material is described as a microfine particle-size dental impression powder designed to make smooth impressions and color shift for ease of use. The product consists of a water-soluble alginate and a silicone dioxide filler as its major components. The chromatic formula produces three phases: a violet/pink phase (mixing the powder), a light pink phase (loading the tray) and a white phase (seating the tray). Preparation begins by mixing one full measure of water with one full measure of powder. During mixing, the color changes from violet/pink to light pink. Then the creamy pink mix is loaded into a horseshoe shaped tray. When the mix turns white, the tray is inserted into the mouth. The loaded tray is evenly seated and pressed around the upper or lower dentition to cover all the teeth, the gums and surrounding tissue. After 2 minutes 40 seconds, the mix sets and the loaded tray is removed. The impression is sprayed with a disinfectant and rinsed with warm water. The working model is poured into the impression as soon as possible because all alginates lose accuracy as they dry. The product will be imported as a vanilla flavored white powder in retail size 453 gram bags and plastic jars.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 34.07 (B) is applicable to your product and provides for: Preparations known as “dental wax” or as “dental impression compounds”. These are preparations of varying composition used in dentistry for taking dental impressions. They consist generally of wax, plastics or gutta-percha, mixed with products such as rosin, shellac and fillers (e.g., powdered mica) and are usually coloured. They may be hard or slightly soft. These preparations are classified here only if put up in sets, in packings for retail sale or in plates, horseshoe shapes (solid or hollowed), sticks or similar forms. When put up otherwise (e.g., in bulk), they are classified according to their composition.
The applicable subheading for the Parkell Triphasix Alginate Impression Material imported in retail size bags and jars will be subheading 3407.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms. The rate of duty will be Free.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division