NY 0860299 - The tariff classification of "dental rubber dams" from Malaysia. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0860261 - NY 0860382 > NY 0860299

NY 860299

February 19, 1991

CLA-2-40:S:N:N3G:221 860299

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.99.2500; 4016.99.5050

Mr. Stephen L. Besler
W.J. Byrnes & Co.
P.O. Box 20623
Phoenix, Arizona 85036

RE: The tariff classification of "dental rubber dams" from Malaysia.

Dear Mr. Besler:

In your letter dated January 25, 1991, on behalf of Semantodontics, Inc., you requested a tariff classification ruling.

The sample submitted with your letter is identified as a "dental rubber dam." The dam is in the form of a sheet of latex rubber, approximately 5 inches square, with rounded edges. It is used to provide a sterile field during endodontic procedures and to provide protection for the staff against blood-borne pathogens. The dam is designed to be placed over the mouth and held in place with a clamp. The endodontist then makes a hole in the dam through which he can perform his procedures. The dam keeps the area dry and keeps debris from the restorative procedure out of the throat area.

The applicable subheading for the dental rubber dam, when of natural rubber, will be 4016.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, of natural rubber. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the dental rubber dam, when of synthetic rubber, will be 4016.99.5050, HTS, which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 4016.99.2500, HTS, or subheading 4016.99.5050, HTS, which are products of Malaysia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling