The tariff classification of "Smile With Confidence" and "Bony Plus" denture care products, from Switzerland

NY 802941 November 1, 1994 CLA-2-39:S:N:N7:238 802941 CATEGORY: Classification TARIFF NO.: 3906.90.2000; 3506.10.5000 Tej Paul Singh Jowhal, M.D. 7221 S.W. 58th Avenue South Miami, FL 33143-5265 RE: The tariff classification of "Smile With Confidence" and "Bony Plus" denture care products, from Switzerland Dear Dr. Jowhal: In your letter dated October 2, 1994, you requested a tariff classification ruling. A sample of each product was submitted with your request. "Smile With Confidence" is a home denture care product, in kit form, for relining and improving the fit and comfort of full dentures. It is imported put up for retail sale, and consists of one bottle containing 2.5ml of liquid composed of butyl phthalyl butyl glycollate (87%) and ethyl alcohol (13%); one vial containing 2.95g of powder composed of poly(ethylmethacrylate) polymer (99.99%) and red pigment (0.01%); one plastic mixing cup; and one mixing spatula. "Bony Plus" is a home denture care product, in kit form, for the repair of broken or cracked dentures, or for the reattachment of detached false teeth. It is imported put up for retail sale, and consists of one vial containing 2.10ml of methyl methacrylate; one vial containing 1.80g of polymethyl methacrylate powder; one tube containing 2g of cyanoacrylate; one spatula; one mixing cup; and a small piece of emery paper. You indicate in your letter that an application has been made to register "Bony Plus" as "Denture Plus". The applicable subheading for the "Smile With Confidence" product will be 3906.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Acrylic polymers in primary forms: Other: Other: Plastics." The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the "Bony Plus" product will be 3506.10.5000, HTS, which provides for: "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other." The rate of duty will be 2.1 percent ad valorem. This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404) or EPA Region II at (908) 321-6669. This merchandise may also be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. 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