CLA-2-32:OT:RR:NC:N3:136
Tina Richards
A.N. Deringer
173 W Service Rd. Champlain, NY 12919
RE: The tariff classification of IPS Ivocolor Essence 1.8g E22 Basic Yellow from Liechtenstein
Dear Ms. Richards:
In your letter dated January 22, 2025, on behalf of your client, Ivoclar Vivadent Manufacturing Inc., you requested a tariff classification ruling on IPS Ivocolor Essence 1.8g E22 Basic Yellow.
In your submission you state that the subject product, IPS Ivocolor Essence 1.8g E22 Basic Yellow (Ivoclar SKU 667673), is a powder stain/glaze material used for the individual staining and glazing of dental ceramic materials. These products are coordinated with layering ceramics, press ceramics, and CAD ceramics. They are used to individually characterize dental restorations to imitate fissures or discolorations of the teeth, and to stain the dental restoration as closely as possible to the natural neighboring teeth using the different available shades. You state that the subject product is primarily made up of silicone dioxide and inorganic pigments and used to create ceramic restorations for patients with permanent teeth.
The applicable subheading for the IPS Ivocolor Essence 1.8g E22 Basic Yellow will be 3207.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enameling or glass industry; glass frit and other glass, in the form of powder, granules or flakes: Vitrifiable enamels and glazes, engobes (slips) and similar preparations. The general rate of duty will be 4.9 percent ad valorem.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division