CLA-2-90:OT:RR:NC:4:405
Mr. Jason Griffiths
PWG Orthodontic Specialties LTD
795 Carson Avenue Suite 1
Dorval, Quebec H9s1L7 Canada
Dear Mr. Griffiths:
RE: The tariff classification of Dental Rotary Instruments from China
Dear Mr. Griffiths:
In your letter dated January 29 and March 20, 2013, you requested a tariff classification ruling. No samples were provided.
You indicate that the 5 items are “1 carbide bur for removing excess material on orthodontic appliances and 4 polishers to remove scratches on orthodontic appliances.” You indicate that the working area or the 4 polishers, essentially small cones on drill shafts, are of silicone. The 4 are in varying degrees of coarseness.
In your January 29 letter, you indicate that the bur was specially designed for trimming a portion of a specific thermoplastic wire in an orthodontic appliance. Per the photo you supplied, it has an unusual blue band just below the working area.
In a review of the internet, we do not find any similar polishers made of silicone. It is clearly important that the pieces of an orthodontic appliance be extremely smooth since they will be in the user’s mouth for extended periods.
From the information you provided, all 5 items are made by Fway Industrial Co. From their website they specialize heavily, although not exclusively, in dental rotary instruments. Their division which sells other apparatus specializes only in items which are clearly used in dentistry, e.g., apex locators.
The silicone polishers are not excluded from Chapter 90 by its Note 1-a since silicone does not meet the definition of synthetic rubber in Chapter 40, Note 4 to the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the bur will be 9018.49.4000, HTSUS, which provides for Dental Burs used in dental sciences. The rate of duty will be free.
The applicable subheading for the four silicon polishers will be 9018.49.8080, HTSUS, which provides for “other” instruments and appliances used in dental sciences. The rate of duty 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,
Thomas J. Russo
Director
National Commodity Specialist Division