The tariff classification of Gates Glidden Endodontic Engine Files from Switzerland

NY J89040 November 7, 2003 CLA-2-90:RR:NC:N1:105 J89040 CATEGORY: Classification TARIFF NO.: 9018.41.0000 Ms. Linda Otto Ormco Corporation 1332 S. Lone Hill Avenue Glendora, CA 91740 RE: The tariff classification of Gates Glidden Endodontic Engine Files from Switzerland Dear Ms. Otto: In your letter dated October 13, 2003, you requested a tariff classification ruling. The sample submitted, in a plastic box, consists of 5 “drill bits” which are about 1 inch long and which narrow to an extremely thin shaft on the working end. You indicate, that the Gates Glidden engine files are used in conjunction with a dental drill engine, which spins the file. The files are used primarily for shaping the coronal third of the root canal. The clinician inserts it into the end of the dental drill hand piece (also known as a contra angle) by pushing up the spring loaded push latch on the back of the hand piece and inserting the file. The file is “keyed” or notched on one side to fit securely in the hand piece. The clinician attaches the hand piece to the dental drill engine, which can be operated by a foot pedal. Depressing the foot pedal spins the rotary file. Ormco markets different types of dental drill engines, hand pieces, and files, which are sold separately to endodontists and dentists. Note 2-a to HTS Chapter 90 does not apply since, if they were not clearly identifiable as being for use by dentists, they would be classifiable, per se, in Chapter 82. HTS Section 15, Note 1-h, excludes the instruments and apparatus of Section 18. Harmonized System Explanatory Note II-8 includes Dental burrs, discs, drills and brushes, specially designed for use with a dental drill engine. We agree that the applicable subheading for your sample will be 9018.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dental drill engines, whether or not combined on a single base with other dental equipment, and parts and accessories thereof. The rate of duty will be free. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division