The tariff classification of dental ceramic shade kits from Austria

N102355 May 17, 2010 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: Ms. Geralyn FortinETB Corporation 920(B) River Street Windsor, CT 06096 RE: The tariff classification of dental ceramic shade kits from Austria Dear Ms. Fortin: In your letter dated April 15, 2010, on behalf of Jensen Industries you requested a tariff classification ruling. Samples were provided. The merchandise at issue in your submission are two kits specially designed for dental technicians, the Aqualine Smart and the Aqualine Professional, along with several accessories. The Aqualine kits are specially designed to act as work stations for dental technicians involved in the process of shaping and coloring dental ceramics used in tooth restorations (such as crowns). Both the Aqualine Smart and the Aqualine Professional perform the same function. The Aqualine Smart is a smaller version of the Professional kit, with fewer features. The Aqualine Smart consists of a plastic tray with a fold-down cover. Beneath the cover is a printed glass plate upon which most of the ceramic work will be done. The Aqualine Professional consists of a larger, sliding plastic tray, which holds a large glass working plate. The tray extends from underneath a shelf that has specially molded spaces to hold brushes, a stain tray, a plastic wash cup, and a sponge. To make use of the kits, a dental technician will pour a special build-up liquid into a reservoir at the side of the plastic tray. Cellulose strips are laid across the glass working plate, with one end in the reservoir, which causes them to become saturated with the liquid. The technician deposits a small pile of dental ceramic powder on the glass plate, and slides it toward the moistened cellulose strip. Contact with the strip transfers the build-up liquid to the ceramic powder until the desired consistency is achieved. The technician then begins the process of layering and coloring the dental ceramic, based on the requirement of the particular restoration. This process is very intricate and time consuming, and one of the chief benefits of the Aqualine kits is that the workspace can be covered and stowed without risk of contamination from dust or other pollutants. The amount of space required for each restoration is small, so a technician can work on multiple restorations at the same time. The glass work plate is marked with vertical lines that allow the user to clearly delineate one restoration from another.The kits do not come with any of the tools or ceramics used by the technician (other than those mentioned above). They simply provide a workspace for the technician to perform his or her craft in a clean and organized manner.The Aqualine kits are clearly designed for use by a dental professional to model and color dental ceramics to meet the requirements of a dental restoration (such as matching tooth color). While most dentists would not use this kit themselves, dental technicians would use this kit to perform an activity in response to a dentist’s orders for a dental restoration, following criteria laid out by the dentist. Harmonized System Explanatory Note II to Heading 9018 states that the heading covers tools and instruments of a kind used in prosthetic dentistry by either the practitioner or a dental technician. While the note does not mention anything like the Aqualine kits specifically, it does refer to modeling tools, as well as instruments used in the formation of metal dental crowns. In this respect the form and function of the Aqualine kits match the spirit of the note. Furthermore, the kits are not excluded by that Explanatory Note as “Tools or other articles of general use,” e.g. furnaces or soldering tools. The Aqualine kits are imported with the glass plates, cellulose strips, and sponges (referred to as the Aqualine professional sponge, used with the Aqualine Professional) included within the set, and as such they will be classified with the kits. In your submission you state that there will be cases where the components will be imported separately as replacement parts, and you request a classification for those components. You also request classification of a separately imported item known as the Aqualine Smart Pool Set. The Pool Set is a transparent plastic rinsing cup with attached sponge tray, measuring 105mm x 65mm x 48mm. This item is designed to be used in conjunction with the Aqualine Smart, which unlike the Aqualine Professional does not have a built-in sponge and rinsing cup enclosure. The Smart Pool Set is not integrated into the main kits, but sits by itself. The Pool Set is essentially a simple fluid container. Both the cellulose strips (which are not made of textile materials) and the professional sponge are specially designed to be used with the Aqualine kits. The cellulose strips are cut to a uniform width. The strips come in two lengths, depending on which Aqualine kit they will be used with (the cellulose strips used with the Professional kit are longer than the ones used with the Smart kit). They are packaged in replacement packs of 40 strips per box. The professional sponge is expressly designed for use with Aqualine Professional kit, and is sold in replacement packs of 5 sponges per box. It is cut to a specific rectangular shape and depth that allow it to fit precisely into a molded space on the kit. As the cellulose strips and sponges are specially designed to be used with the Aqualine kits, and are not excluded from classification in Chapter 90 by its Note 2(a) or Note 1, they will be classified in the same heading as the kits, as parts or accessories.We will require additional information to classify the glass plates when they are imported separately. The applicable subheading for the Aqualine Smart kit, the Aqualine Professional kit, the Aqualine cellulose strips, and the Aqualine professional sponge will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and appliances, used in dental sciences, and parts and accessories thereof. The rate of duty will be will be free. The applicable subheading for the Aqualine Smart Pool Set will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be will be 5.3%. Regarding the safety glass when imported separately, we require the following additional information in order to issue a ruling. Please provide the additional information described below. A sample of the glass was submitted with your ruling request. The sample is being returned to you with this notice. Please indicate the precise function of the safety glass. Identify any materials (e.g., chemicals, minerals, etc.) placed on the safety glass. Please indicate the exact nature of these materials and indicate their precise chemical or mineral names. Indicate the function of these materials. In your letter you stated that the safety glass is “printed.” Please indicate the nature and function of the printing on the safety glass. Is the glass printed in its imported condition? Is so, please submit a sample of the printed glass. Does the safety glass consist of tempered glass? Does it consist of laminated glass? Please indicate the style number and/or trade name/brand name of the safety glass. When this information is available, you may wish to consider resubmission of your request on the safety glass. If you resubmit the request, please resubmit the sample as well as a copy of your original letter and attachments, along with the additional information requested in this notice. Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section. 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 Aqualine Smart Pool Set, contact National Import Specialist Joan Mazzola at (646) 733-3023. If you have any questions regarding the classification of the glass plates, contact National Import Specialist Jacob Bunin at (646) 733-3027. If you have any questions regarding the rest of the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division