The tariff classification of Dental Related Articles from Taiwan

NY K85025 May 3, 2004 CLA-2-90:RR:NC:N1:105 K85025 CATEGORY: Classification TARIFF NO.: 8481.80.5090, 9018.31.0080 Mr. Richard Zieska American Dental Accessories, Inc. 7310 Oxford Street Minneapolis, MN 55426-4513 RE: The tariff classification of Dental Related Articles from Taiwan Dear Mr. Zieska: In your letter dated March 24, 2004, you requested a tariff classification ruling. The sample A/W Syringe, 01-81, has two buttons. We assume the user pushes one to spray air into the mouth and the other for water. It would thus be attached to two hoses. It serves as a hand grip as well as the method of choosing air or water. It is made of metal and is about 5 inches long and comes with an angled metal syringe tip which is about 4 inches long. Per your catalog, “Quick Tip Release Style, push-pull tip changing - no tightening required, A. Standard #01-81 $58.45 Each”. You state that it “is NOT used to give injections of any sort. Despite the name syringe…” We agree that it is not a hypodermic syringe, but Harmonized System Explanatory Note I-A-16 includes, e.g., irrigation and suction syringes, as Syringes. The sample 03-51 is angled and is about 6 inches long. You describe it as a “mouthpiece,” but your catalog heads its column “Aspirator Tips & Accessories -Surgical Stainless Steel - Autoclavable” and further describes it specifically “Connects to ¼ inch surgical tubing, HVE valves, & SE valves with tips - Chrome Plated 3mm opening”. It is ultimately attached to a vacuum source and goes into the mouth to draw out saliva, blood, and other fluids. The samples submitted #03-09, Autoclavable aluminum HVE Valves, Plastic Lever Style - Short HVE Valve and #03-23 the Autoclavable Saliva Ejector Valves, Aluminum SE Valve as indicated in your catalog. These valves are hand operated which provide variable on/off vacuum control to remove debris and/or fluids from the oral cavity. The valves are installed on the dental delivery system, which is often connected to the patient dental chair. The valves have two levels of function high and low according to their size. The applicable subheading for the 03-09 and 03-23 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated, of other materials. The rate of duty will be 3 percent ad valorem. The applicable subheading for the 01-81 and 03-51 will be 9018.31.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Syringes, needles, catheters, cannulae and the like; Parts and Accessories thereof - non-Hypodermic Syringes. The rate of duty will be free. You also asked about the marking requirements, we assume the country of origin marking. You indicate that the 01-81 would be in a sealed padded envelope and the other three would be in individual, closed, transparent zip-lock type plastic bags when received by the “end users.” Each has a sturdily affixed paper label which includes, inter alia, its Item number and “Minneapolis, MN.” The padded envelope for the 01-81 includes “MADE IN TAIWAN” in approximately the same size and clarity of print. The other three only state “TAIWAN” or give no country of origin so they are not legally marked in accordance with Customs Regulation 134.46. 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