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 > 1993 HQ Rulings > HQ 0951385 - HQ 0951461 > HQ 0951435

Previous Ruling Next Ruling


HQ 951435


September 2, 1992

CLA-2 CO:R:C:M 951435 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.49.80

District Director
U.S. Customs Service
9901 Pacific Highway
Blaine, Washington 98230

RE: Protest No. 3004-92-100041; Dental Delivery System; EN 90.18

Dear Sir:

This is our response regarding Protest No. 3004-92-100041, dated March 11, 1992, which concerns the classification of a dental delivery system under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The dental delivery system is an apparatus which routes compressed air and water to dental handpieces. The system contains various controls, indicators and attachments which allow the dentist to regulate the temperature and the flow of air and water to the handpieces. It also positions the dental instrumentation (handpieces, syringe and vacuum valves) in the proper place for efficient use, provides a means for mounting other equipment (i.e., overhead lights), and, in some cases, supports a cuspidor for the patient to expectorate.

The system's power is provided by an air compressor, which is not a part of the importation in question, that must be connected to the system for it to operate. The protestant states that the system cannot work on its own, as it has no power source and generates no power.

The system was entered under subheading 9018.49.80, HTSUS, which describes other instruments and appliances used in dental sciences. It was liquidated under subheading 9018.41.00, HTSUS, which describes dental drill engines whether or not combined on a - 2 -
single base with other dental equipment.

ISSUE:

Whether the dental delivery system is classifiable as a dental drill engine under the HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The dental delivery system is classifiable under Heading 9018, HTSUS, which provides for "[i]nstruments and appliances used in . . . dental . . . sciences." The subheadings at issue are as follows:

Other instruments and appliances, used in dental sciences, and parts and accessories thereof:

9018.41.00 Dental drill engines, whether or not combined on a single base with other dental equipment . . .

9018.49.80 Other . . . Other

The Harmonized Commodity Description and Coding System Explanatory Note (EN) to Heading 9018, HTSUS, pg. 1491, states that the heading covers "[d]ental drill engines with swivel arm, whether on a separate base, for wall-mounting, or for fitting to the equipment described under (ii) below [emphasis in original]." Part (ii) describes "[c]omplete dental equipment on its base (stationary or mobile unit)."

The system in question routes compressed air and water to dental handpieces. It is powered by an air compressor--which is not a part of the system--that must be connected to the system for it to operate. The system cannot work on its own, as it has no power source.

"Dental drill engines," on the other hand, include the mechanism, an electric or pneumatic motor, that power the dental handpieces. The dental delivery system is not a "dental drill engine." The system is, therefore, classifiable under - 3 -
subheading 9018.49.80, HTSUS, which provides for other instruments and appliances used in dental sciences.

HOLDING:

The dental delivery system, which is imported from Canada, is properly classifiable under subheading 9018.49.80, HTSUS, which provides for "[i]nstruments and appliances used in . . . dental . . . sciences . . . [o]ther instruments and appliances, used in dental sciences . . . [o]ther . . . [o]ther." The corresponding rate of duty for articles of this subheading is 4.7% ad valorem, or free upon compliance with the provisions of the United States-Canada Free Trade Agreement and section 10.301 et seq., Customs Regulations [19 CFR 10.301 et seq.].

Accordingly, the protest should be granted. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: