The tariff classification of glass-ceramic blocks from Germany

N171750 October 5, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7020.00.6000 Ms. Tracy McCrorey Kuehne and Nagel 3125-1 Horseshoe Lane Charlotte, NC 28208 RE: The tariff classification of glass-ceramic blocks from Germany Dear Ms. McCrorey: In your letter, dated June 17, 2011, on behalf of Sirona Dental Systems, you requested a tariff classification ruling regarding items referred to as “Cerec blocks.” Samples were submitted with your ruling request. These samples were sent to our Customs and Border Protection (CBP) Laboratory for analysis. Our laboratory has now completed its analysis of these samples. In your letter, you stated that the Cerec blocks are composed of glass-ceramics. Our laboratory has verified that the products consist of glass-ceramics. You stated that these articles will be used in the manufacture of dental restorations such as inlays or crowns. According to your letter, a Cerec block is inserted in a milling machine and “milled out in the shape of the designed restoration.” You indicated that the restoration would be finished by a dentist or dental technician before it is inserted in a patient’s cavity. In your letter you express your opinion that this merchandise should be classified in subheading 9018.49.80, Harmonized Tariff Schedule of the United States (HTSUS) under the provision for other instruments and appliances, used in dental sciences, and parts and accessories thereof: other: other. However, CBP Headquarters has previously ruled on articles similar to the Cerec blocks and held that heading 9018 did not apply to this merchandise. In ruling H021885, dated March 30, 2010, CBP Headquarters ruled that “blanks” designed for use with a machine that mills the blanks into dental crowns, inlays and veneers were not classifiable anywhere in Chapter 90. Instead they were classified as articles of the material from which they were made. Based on ruling H021885, the Cerec blocks covered by your ruling request are not classified in heading 9018. The applicable subheading for the Cerec blocks will be 7020.00.6000, HTSUS, which provides for other articles of glass: other. The rate of duty will be five percent ad valorem. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division