893803 89 Ruling Active

The tariff classification of dental abrasive strips from Switzerland

Issued February 1, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9018.49.8040

Headings: 9018

Product description

D. Caulk Division, Milford, DE. The articles to be imported are abrasive strips made of metallic glasses and used by dentists to finish and polish dental fillings. The strips are very thin and measure approximately 3 1/8 inches in length and 1/8 of an inch in width. They can be cleaned and autoclaved for reuse. They are marketed under the name "Enhance Finishing and Polishing Strips".

CBP rationale

The applicable subheading for the dental abrasive strips will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and appliances, used in dental sciences, and parts and accessories thereof.

Full text

NY 893803 February 1, 1994 CLA-2-90:S:N:N3:119 893803 CATEGORY: Classification TARIFF NO.: 9018.49.8040 Mr. Thomas Press BDP International, Inc. 1017 4th Avenue Lester, PA 19029-1813 RE: The tariff classification of dental abrasive strips from Switzerland Dear Mr. Press: In your letter dated December 29, 1993, received January 11, 1994 by this office, you requested a tariff classification ruling on behalf of The L.D. Caulk Division, Milford, DE. The articles to be imported are abrasive strips made of metallic glasses and used by dentists to finish and polish dental fillings. The strips are very thin and measure approximately 3 1/8 inches in length and 1/8 of an inch in width. They can be cleaned and autoclaved for reuse. They are marketed under the name "Enhance Finishing and Polishing Strips". The applicable subheading for the dental abrasive strips will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and appliances, used in dental sciences, and parts and accessories thereof... other. The rate of duty will be 4.7 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

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