The tariff classification and status under the North American Free Trade Agreement (NAFTA), of dental articles from Canada; Article 509

NY 817484 January 16, 1996 CLA-2-90:R:N4:119 817484 CATEGORY: Classification TARIFF NO.: 8480.60.0090; 9021.19.8500; 9021.21.8000 Mr. Allan Cayer The Dental Technology Group Inc. 67 Lake Avenue - Suite 104 Hilton, NY 14468 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of dental articles from Canada; Article 509 Dear Mr. Cayer: In your letter dated December 5, 1995 you requested a ruling on the status of dental articles from Canada under the NAFTA. The samples you furnished and their identifying tags became detached during the processing of your request making it difficult to relate some of the products correctly to the information in your letter. The articles on which we cannot rule at this time can be resubmitted at a later date. Please use secure gummed labels and give a full description of the use of the products. The dental impression sample consists of a semi-soft material on a hard plastic perforated dental tray. The material is described as containing sodium alginate, polysulfides and polysiloxans. The dental impression is itself a mold which will be used to make a dental mold. No samples of the "Ortho" or orthodontic appliances were furnished. Your letter describes them as various articles containing acrylic resin and stainless steel and used for correcting deformities of the teeth. The crown samples are artificial teeth that are cemented into the patient's dental arch. They are of porcelain or metal. The applicable tariff provision for the dental impression will be 8480.60.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for molds for mineral materials. The general rate of duty will be 2.3 percent. The applicable tariff provision for the orthodontic appliances will be 9021.19.8500, HTSUSA, which provides for artificial joints and other orthopedic or fracture appliances... other. The general rate of duty will be 3.5 percent. The applicable tariff provision for the crowns will be 9021.21.8000, HTSUSA, which provides for artificial teeth and parts and accessories thereof... other. The general rate of duty will be 5.4 percent. The dental articles, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a reduced rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The reduced rates will be as follows: Dental Impression - 8480.60.0090 - Free Orthodontic Appliances - 9021.19.8500 - 1.1 percent Crowns - 9021.21.8000 - 1.8 percent This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division