The tariff classification of Dental Prosthetic Devices from Costa Rica

NY 800171 July 20, 1994 CLA-2-90:S:N:N3:119 800171 CATEGORY: Classification TARIFF NO.: 9021.21.8000; 9021.21.4000 Scott M. Bakos, D.D.S. Huntington Laboratory, Inc. 6238 Presidential Court Suite lB Fort Myers, Florida 33919 RE: The tariff classification of Dental Prosthetic Devices from Costa Rica Dear Dr. Bakos: In your letter dated July 5, 1994, you requested a tariff classification ruling. The items for which you request a ruling are five types of custom-made prosthetic dental devices imported from Costa Rica. These devices will be fabricated in a dental laboratory located in Costa Rica, and then shipped to the U.S. importer, Huntington Laboratory, Inc. Huntington will then ship the prosthetic device to the U.S. dentist that had prescribed its fabrication through Huntington. Samples of the five items were submitted. We are returning the samples to you, as requested. The prosthetic dental devices to be imported are described as follows: 1) Crown - is a dental device that covers the entire surface of the tooth. This restoration is constructed of metal, porcelain bonded to metal, or entirely of porcelain. The crown is cemented to the remaining tooth structure. 2) Fixed Bridge - is a dental device fabricated for the purpose of replacing a missing tooth or teeth, adjacent to the patient's existing teeth. This device is constructed of metal, porcelain bonded to metal, or entirely of porcelain. 3) Veneer - is a shell or facing constructed of porcelain and cemented to the front surface of the anterior teeth. 4) Inlay and Onlay Restorations - are dental restorations constructed of either porcelain or composite materials used to replace the chewing surfaces of posterior teeth. The restoration is cemented to the remaining tooth structure to restore the tooth to normal contours. 5) Temporary Fixed Bridge - is constructed of plastic and is used as a temporary device to replace a missing tooth while a permanent fixed bridge is being fabricated. It is cemented over the existing tooth structure with temporary cement. The applicable subheading for the crown, fixed bridge, veneer, and inlay and onlay restorations (Items 1 through 4) will be 9021.21.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial teeth and parts and accessories thereof: other. The duty rate will be 9 percent ad valorem. The applicable subheading for the temporary fixed bridge (Item 5) will be 9021.21.4000, HTS, which provides for artificial teeth and parts and accessories thereof: of plastics. The duty rate will be 5 percent ad valorem. Articles classifiable under subheadings 9021.21.8000 and 9021.21.4000, HTS, which are products of Costa Rica, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport