CLA-2-90:OT:RR:NC:N1:135
Ms. Tammy Hetrick
A.N. Deringer, Inc.
173 West Service Road
Champlain NY 12919
RE: The tariff classification of 3D printed dental models from Canada
Dear Ms. Hetrick:
In your letter dated June 12, 2018, on behalf of your client, Aurum Ceramic Dental Laboratories Co, Canada, you requested a tariff classification ruling.
The 3D printed dental models in question are produced through 3D printing technology based on the digital files containing an intraoral scan of a patient’s mouth. Based on the information provided, your client will use the dental models to design and fabricate dental restorations, such as crowns, and then to test the fit of the dental restorations on the dental models. The dental practitioner uses a returned model from your client to check the crown to ensure it fits the model. If the crown fits the model, it should fit the patient’s mouth, since the model is an exact replica of the patient’s mouth. The dental practitioner can then place the crown in the patient’s mouth with confidence of an effective fit.
The applicable subheading for the 3D printed dental models will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other instruments and appliances, used in dental sciences, and parts and accessories thereof: Other: Other.” The general 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 https://hts.usitc.gov/current.
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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division