CLA-2-90 OT:RR:NC:N2:235
Mr. Jason Griffiths
PWG Orthodontic Specialties Ltd.
795 Carson Ave.
Suite 1 Dorval, Canada H9S1L7
RE: The tariff classification of an orthodontic retainer from Canada.
Dear Mr. Griffiths:
In your letter dated December 16, 2015, you requested a tariff classification ruling. No sample was provided.
You have requested a classification for a custom fitted passive orthodontic retainer. The retainer is fabricated according to the prescription of a dentist or an orthodontist in the United States. After the fabrication of the orthodontic retainer, it is shipped to the prescribing dentist or orthodontist for proper fitting on the patient. The orthodontic retainer is used to maintain patient’s teeth in their aligned position after the completion of orthodontic treatment.
The applicable subheading for the orthodontic retainer will be 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Orthopedic appliances, including crutches, surgical belts…which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Orthopedic and fracture appliances, and parts and accessories thereof: 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 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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division