The tariff classification of Dental Points from China

NY B89080 January 23, 1998 CLA-2-30:RR:NC:2:236 B89080 CATEGORY: Classification TARIFF NO.: 3006.40.0000 Mr. Matthew A. Goldstein Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Dental Points from China Dear Mr. Goldstein: In your letter dated August 27, 1997, on behalf of your client, Ormco Corporation, (Your Reference: 97-6496-9(1) I), you requested a tariff classification ruling. The samples submitted are gutta-percha points used for filling dental root canals and blanks used to make the points. The blanks are made in the United States and are in the shape of rods measuring in diameter 0.93mm and in lengths of 18mm, 22 3/4mm, 25mm, 26 1/2mm and 27 1/4mm respectively. Ormco purchases the blanks from a U.S. manufacturer and exports them to China where they are hand-rolled into cone-shaped points having the diameter of the original blank at the "shaft" end and tapered down to a point at the other end. The submitted finished points are approximately 5mm longer than the blanks. The points are imported from China packaged in plastic containers, 3" x 2" x 1/2" in size, which have compartments that segregate points of different sizes. In the United States, Ormco sells the packaged points in the plastic containers to general endodontists and other dental health professional. The applicable subheading for gutta-percha points used for filling dental root canals will be 3006.40.0000, Harmonized Tariff Schedule of the United States, which provides for Pharmacetical goods specified in note 4 to this chapter: Dental cements and other dental fillings; bone reconstruction cements. The rate of duty will be Free. Noting the Explanatory Notes 2 (a) II of the General Rules of Interpretation, the gutta-percha points undergo a substantial transformation from semi-manufactured rods of Heading 4006 to cone-shaped dental points of Heading 3006. Therefore, the country of origin for marking purposes is China. In accordance with 19 CFR 134, Made in China must be marked on the plastic containers containing the points. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division