A87446 A8 Ruling Active

The tariff classification of a gold dental cap forming machine from Germany

Issued October 2, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9018.49.8080

Headings: 9018

Product description

The article to be imported is a table top gold dental cap forming machine (HF 600). Your letter gives the following description: The HF600 uses a process in which a model of a patient's tooth is duplicated in a plastic material and painted with a conductive silver lacquer paint. Electric wires are connected and then this is suspended in the concentrated solution of gold and an electric current is sent through the wires. The machine serves to control the duration. The current continually picks up the gold from the solution and deposits it onto the lacquered surface until a thickness of .2 -.3mm is achieved. This gold cap is then retrieved, upon which porcelain is fused. This porcelain is shaped and glazed. After glazing it is sent to a dentist to be inserted into a patient's mouth.

CBP rationale

The applicable subheading for the gold dental cap forming machine will be 9018.49.8080, 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 A87446 October 2, 1996 CLA-2-90:R:N1:119 A87446 CATEGORY: Classification TARIFF NO.: 9018.49.8080 Mr. John A. Klepacki CDT Klepacki Dental Laboratory Ltd 11814 North 110th Place Scottsdale, AZ 85259 RE: The tariff classification of a gold dental cap forming machine from Germany Dear Mr. Klepacki: In your letter dated September 4, 1996 you requested a tariff classification ruling. The article to be imported is a table top gold dental cap forming machine (HF 600). Your letter gives the following description: The HF600 uses a process in which a model of a patient's tooth is duplicated in a plastic material and painted with a conductive silver lacquer paint. Electric wires are connected and then this is suspended in the concentrated solution of gold and an electric current is sent through the wires. The machine serves to control the duration. The current continually picks up the gold from the solution and deposits it onto the lacquered surface until a thickness of .2 -.3mm is achieved. This gold cap is then retrieved, upon which porcelain is fused. This porcelain is shaped and glazed. After glazing it is sent to a dentist to be inserted into a patient's mouth. The applicable subheading for the gold dental cap forming machine will be 9018.49.8080, 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 duty rate will be 2.8 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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →