CBP Ruling N006821 — The tariff classification of a Micromotor and an Air Motor from Austria

Tariff classification

Headings: 9018

Product description

Your imports are Dental Electric Micromotors and Air Motors. From the information you have supplied, in addition to using either electricity or pressurized air to rapidly turn its shaft, each includes the couplings for snap-in dental handpiece drill attachments, conduits for air and water through it into the handpiece for spraying onto the dental burr, and wires through it for electricity for a halogen bulb for lighting. It is in a cylindrical housing which matches and fits into the handpiece. Since you have asked that this ruling “include the relevant law and analysis” we note that it is not excluded from HTSUS Chapter 90 by its Note 2-a since no one heading covers all its major “nonsubordinate functions.” See Court of Appeals for the Federal Circuit Decision 00-1263, 4-19-01. We agree that

CBP rationale

the applicable subheading for the Dental Electric Micromotors and Air Motors will be 9018.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Dental drill engines, whether or not combined on a single base with other dental equipment, and parts and accessories thereof.

Full text

N006821 March 12, 2007 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9018.41.0000 Ms. Shelley Lee McIlwain J.L. Haggin & Associates 1100 S.W. Sixth Ave., Suite 1212 Portland, OR 97204 RE: The tariff classification of a Micromotor and an Air Motor from Austria Dear Ms. McIlwain: In your letter dated February 9, 2007, on behalf of A-dec, Inc., you requested a tariff classification ruling. No sample was provided. Your imports are Dental Electric Micromotors and Air Motors. From the information you have supplied, in addition to using either electricity or pressurized air to rapidly turn its shaft, each includes the couplings for snap-in dental handpiece drill attachments, conduits for air and water through it into the handpiece for spraying onto the dental burr, and wires through it for electricity for a halogen bulb for lighting. It is in a cylindrical housing which matches and fits into the handpiece. Since you have asked that this ruling “include the relevant law and analysis” we note that it is not excluded from HTSUS Chapter 90 by its Note 2-a since no one heading covers all its major “nonsubordinate functions.” See Court of Appeals for the Federal Circuit Decision 00-1263, 4-19-01. We agree that the applicable subheading for the Dental Electric Micromotors and Air Motors will be 9018.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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