N255324 N2 Ruling Active

The tariff classification of ELECTROtorque dental system (torque system) and the GENTLEpower LUX 20 LP dental “handpiece”.

Issued August 1, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9018.49.8040, 9018.41.0000

Headings: 9018

Product description

Your request asks for the Tariff Classification of the following items. ELECTROtorque dental system (torque system); and GENTLEpower LUX 20 LP dental handpiece. You indicate that the torque system and the handpiece will be imported separately. The torque systems primary function is to provide and regulate the flow of power to the handpiece. It is composed of three sub-components which are indicated to be: 1) dental drill engine (KL703 LED Short Motor); 2) light weight (electrical) tubing; and 3) a torque control unit. The handpiece is described in your documents as a high speed drill. The gear system on the handpiece distributes the torque received from the torque system to the handpiece drill head.

Full text

N255324 August 1, 2014 CLA-2-90:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9018.41.0000; 9018.49.8040 Mr. Christopher W. Lucas Baker & McKenzie LLP 815 Connecticut Avenue NW Washington, DC 20008 RE: The tariff classification of ELECTROtorque dental system (torque system) and the GENTLEpower LUX 20 LP dental “handpiece”. Dear Mr. Lucas: In your letter dated July 15, 2014, you requested a tariff classification ruling on behalf of KaVo Dental Technologies, LLC. Your request asks for the Tariff Classification of the following items. ELECTROtorque dental system (torque system); and GENTLEpower LUX 20 LP dental handpiece. You indicate that the torque system and the handpiece will be imported separately. The torque systems primary function is to provide and regulate the flow of power to the handpiece. It is composed of three sub-components which are indicated to be: 1) dental drill engine (KL703 LED Short Motor); 2) light weight (electrical) tubing; and 3) a torque control unit. The handpiece is described in your documents as a high speed drill. The gear system on the handpiece distributes the torque received from the torque system to the handpiece drill head. The applicable subheading for the ELECTROtorque dental system (torque system), if imported into the United States, 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. The applicable subheading for the GENTLEpower LUX 20 LP dental handpiece, if imported into the United States, will be 9018.49.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for: “Other instruments and appliances, used in dental sciences, and parts and accessories thereof: Other: Other: Dental hand instruments 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 Paul Hodgkiss at (646) 733-3046 or at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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