2 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of dental screws from Sweden.
Issued October 9, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N232986 (October 9, 2012)
Tariff classification
HTS codes: 9021.21.8000
Headings: 9021
Product description
You indicate that your request “is about screws which are specially made to become part of the Dental Implant…” You propose classification in HTSUS 9021.29.80 as “other” Dental fittings and parts and accessories thereof. However, Headquarters Ruling Letter 087461, dated January 18, 1991, determined that various items used in dental implantation systems, including screw implants, were not "dental fittings or parts or accessories thereof,” but "parts of artificial teeth." Without information to the contrary, we take it that your screws are similar for classification purposes. Inherent in 087461 is a determination that those screws were not excluded from Chapter 90 by its Note 1-f as “parts of general use.” Your imports are clearly not excluded from HTSUS 9021 by Note 2(a) or (c) to Chapter 90.
CBP rationale
The applicable subheading for the screws in question will be 9021.21.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial teeth and parts and accessories thereof.
Full text
N232986 October 9, 2012 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.21.8000 Alfred van den Boomen Global Customs Specialist Nobel Biocare Koazakkenberg 4 Belfedl 5951DL Netherlands RE: The tariff classification of dental screws from Sweden. Dear Mr. Boomen: In your letter dated September 6, 2012, you requested a tariff classification ruling. No samples were provided. You indicate that your request “is about screws which are specially made to become part of the Dental Implant…” You propose classification in HTSUS 9021.29.80 as “other” Dental fittings and parts and accessories thereof. However, Headquarters Ruling Letter 087461, dated January 18, 1991, determined that various items used in dental implantation systems, including screw implants, were not "dental fittings or parts or accessories thereof,” but "parts of artificial teeth." Without information to the contrary, we take it that your screws are similar for classification purposes. Inherent in 087461 is a determination that those screws were not excluded from Chapter 90 by its Note 1-f as “parts of general use.” Your imports are clearly not excluded from HTSUS 9021 by Note 2(a) or (c) to Chapter 90. The applicable subheading for the screws in question will be 9021.21.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial teeth 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, Thomas J. Russo Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of dental implants and abutments from Switzerland
The tariff classification of “Orthodontic Screws” from Taiwan
The tariff classification and marking of an Osstem Implant System from South Korea
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of dental articles from Canada; Article 509
The tariff classification of artificial teeth from thePhilippines
The tariff classification of Dental Prosthetic Devices from Costa Rica
The tariff classification of dental instruments and implants from Switzerland.
Follow N232986
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.