The tariff classification of Root Canal Files from Mexico

NY 872163 April 1, 1992 CLA-2-90:S:N:N1:119 872163 CATEGORY: Classification TARIFF NO.: 9018.49.8040 Mr. Leonard M. Fertman 2049 Century Park East, Suite 1800 Los Angeles, CA 90067 RE: The tariff classification of Root Canal Files from Mexico Dear Mr. Fertman: In your letter dated March 4, 1992 you requested a tariff classification ruling on behalf of Ormco Corporation, Glendora, California. No sample was received by this office. Based on the literature and other information you furnished, the root canal file consists of a plastic handle and a fluted file. The root canal file is not used in a machine as dental burs are but is used in the hand like a reamer to cleanse the root canal. The files are manufactured in three different types and are marketed under the names "Standardized Files", "Hedstrom Files" and "K- Flex Options". The root canal files are manufactured and packaged in Mexico from materials furnished by the importer: plastic for extrusion, blank stainless steel wire and packaging material. The plastic is extruded into a handle for the file. The wire is ground and fluted to specifications, cut to size and notched for insertion into the plastic handle. We consider the root canal files to be products of Mexico. The applicable subheading for the root canal files will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and appliances used in dental sciences...other: other. The duty rate will be 4.7 percent. Articles classifiable under subheading 9018.49.8040, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, including the requirement that the sum of the cost or value of the materials produced in the beneficiary developing country plus the direct cost of processing operations performed in such country is not less than 35 percent of the value of the article. For purposes of GSP, the cost of the plastic and the blank stainless steel wire cannot be included in the 35 percent. 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