The tariff classification of a Dental Laser Unit fromGermany

NY D85501 December 17, 1998 CLA-2-90:RR:NC:1:105 D85501 CATEGORY: Classification TARIFF NO.: 9018.49.8080 Ms. Mary E. Sowle Hodes Keating & Pilon 33 North Dearborn Street. Suite 2204 Chicago, IL 60602-3109 RE: The tariff classification of a Dental Laser Unit from Germany Dear Ms. Sowle: In your letter dated December 3, 1998, you requested a tariff classification ruling on behalf of Kavo America Corporation. The "KEY Laser" is used by dentists as a therapeutic alternative to traditional dental drills to cure dental abnormalities. It is a rectangular unit that measures 1000 cm. high, 380 cm. wide and 640 cm. deep. On the face of the unit there is an electronic display of numbers and a keypad for preselection of pulse frequency and pulse energy. Attached to the unit is a swing arm that connects the unit to a laser hose coupling. At the tip of the hose coupling is a laser handpiece. The KEY Laser is equipped with three different handpieces: the universal laser contra-angle handpiece 2051 designed for caries therapy and surgical treatment, the laser handpiece 2055 designed for endodontics and surgical treatment, and the laser handpiece 2056 designed for periodontic treatment. The three handpieces have distinct contours and can accommodate different fibre tips in various sizes. Based on the information submitted we concluded that the KEY Laser is not classifiable in the category of traditional dental drills, therefore, we agree with your alternative classification under 9018.49.8080. The applicable subheading for the Key Laser will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and appliances, used in dental science. The rate of duty will be 0.9 percent ad valorem. Effective January 1, 1999 the rate of duty will be free. 2 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 this ruling, contact National Import Specialist James Sheridan at (212) 466-5669. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division