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NY 874526




June 11, 1992

CLA-2-90:S:N:N1:119 874526

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.49.8040; 9018.90.1000

Mr. Kent Sunakoda
James J. Boyle & Co.
2525 Corporate Place #100
Monterey Park, CA 91754

RE: The tariff classification of dental instruments from Taiwan

Dear Mr. Sunakoda:

In your letter dated May 8, 1992, you requested a tariff classification ruling on behalf of Mr. Jack Hong of 821 East Frances Avenue, Ontario, CA 91761.

The three samples submitted are an explorer, cotton and dressing pliers and a dental mirror packed individually in sealed clear plastic envelopes. All three instruments have plastic handles approximately five inches long. The explorer is a type of dental pick with a sharp pointed stainless steel prong. The pliers are shaped like a pair of tweezers with long angled tips. You state in your letter that the three instruments will be imported as a set.

If imported separately, the explorer and the cotton and dressing pliers would be classified in subheading 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. The rate of duty would be 4.7 percent. The mirror would be classified in subheading 9018.90.1000, HTS, which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences... mirrors and reflectors. The rate of duty would be 9 percent.

If imported retail packed together, the three dental instruments would be classified as a set whose essential character is imparted by the explorer and the cotton and dressing pliers. The complete set would be classified in subheading 9018.49.8040, HTS. The rate of duty for the complete set would be 4.7 percent.

Please note that the instruments are not classifiable as sets if imported in bulk, even if all three instruments are packed in one carton.

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

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