CLA-2-90:RR:NC:1:105 D85501
Ms. Mary E. Sowle
Hodes Keating & Pilon
33 North Dearborn Street. Suite 2204
Chicago, IL 60602-3109
RE: The tariff classification of a Dental Laser Unit from
Germany
Dear Ms. Sowle:
In your letter dated December 3, 1998, you requested a
tariff classification ruling on behalf of Kavo America
Corporation.
The "KEY Laser" is used by dentists as a therapeutic
alternative to traditional dental drills to cure dental
abnormalities. It is a rectangular unit that measures 1000 cm.
high, 380 cm. wide and 640 cm. deep. On the face of the unit
there is an electronic display of numbers and a keypad for
preselection of pulse frequency and pulse energy. Attached to
the unit is a swing arm that connects the unit to a laser hose
coupling. At the tip of the hose coupling is a laser handpiece.
The KEY Laser is equipped with three different handpieces: the
universal laser contra-angle handpiece 2051 designed for caries
therapy and surgical treatment, the laser handpiece 2055 designed
for endodontics and surgical treatment, and the laser handpiece
2056 designed for periodontic treatment. The three handpieces
have distinct contours and can accommodate different fibre tips
in various sizes.
Based on the information submitted we concluded that the KEY
Laser is not classifiable in the category of traditional dental
drills, therefore, we agree with your alternative classification
under 9018.49.8080.
The applicable subheading for the Key Laser will be
9018.49.8080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other instruments and appliances, used
in dental science. The rate of duty will be 0.9 percent ad
valorem. Effective January 1, 1999 the rate of duty will be
free.
2
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 this ruling, contact National Import Specialist James
Sheridan at (212) 466-5669.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division