The tariff classification and marking of articles used in dentistry, products of the United States
Issued December 22, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9801.00.10
Headings: 9801
Product description
You describe your prospective import as an item “used by dental professionals...”
CBP rationale
The applicable subheading for this item will be 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been improved in condition by any process of manufacture or other means while abroad.
Full text
NY F80413 December 22, 1999 CLA-2-90:RR:NC:MM:105 F80413 CATEGORY: Classification TARIFF NO.: 9801.00.10 Dr. Shuojia Dong DenPlus Inc. 4235 Beaconsfield Montreal, Quebec, Canada H4A 2H4 RE: The tariff classification and marking of articles used in dentistry, products of the United States Dear Dr. Dong: In your letter, dated November 30, 1999, you requested a tariff classification and marking ruling. No sample of the item was provided. You describe your prospective import as an item “used by dental professionals...” You state that it is a product of the USA which you will sometimes send to the USA from your distribution center in Canada. Since you give no indication that any processing of the American product in Canada, we will assume for the purposes of this ruling that there will be none other than, perhaps, re-packing, The applicable subheading for this item will be 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been improved in condition by any process of manufacture or other means while abroad. The general rate of duty will be free, and the Merchandise Processing Fee will not apply. Note the documentation requirement in Customs Regulation 10.1 for shipments valued over $2,000. We cannot determine the statistical suffix which will apply. In particular, there is a question as to whether the import would be classified in Chapter 90 if 9801.00.10 did not apply, thus making questionable whether 9801.00.1090 applies. You state, “We require that the product information not be publicly released or otherwise disclosed.” We will not be able to address the issue above unless you either withdraw that requirement or substantiate the validity of your need for confidentiality in accordance with Customs Regulation 177.2-b-7 in a new ruling request. If you decide to resubmit your request for a determination of the statistical suffix, please include all of the material that we have returned to you, add a sample and a statement regarding what physical features, if any, would enable an expert in dentistry to identify the sample as intended only for dental use, and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section. Regarding the Country of Origin marking, since the Country of Origin of this NAFTA article is the USA in accordance with CR 102.1-m, we agree that the import is excepted from an affirmative marking requirement by CR 134.31-m. However, the label you have submitted indicates that the sticker will state, “To order...DenPlus Inc.- Montreal, QC, Canada”. Since Canada is not the actual country of origin, that statement, by itself, is unacceptably misleading per CR 134.46 absent any indication of the actual country of origin. 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 above, contact National Import Specialist James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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