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 > 1995 NY Rulings > NY 807537 - NY 807720 > NY 807566

Previous Ruling Next Ruling
NY 807566




March 28, 1995

CLA-2-84:S:N:N1:104 807566

CATEGORY: CLASSIFICATION

TARIFF NO.: 8460.39.0020

Ms. Kathy N. Burden, R.D.H.
21818 Falvel Road
Spring, Texas 77389

RE: The tariff classification of a machine used to sharpen periodontal instruments from Switzerland

Dear Ms. Burden:

In your letter dated February 27, 1995, you requested a tariff classification ruling.

The PERIOSTAR is a lightweight machine (under 2 kg) which utilizes aluminum oxide sharpening stones to sharpen periodontal instruments, i.e., scalers and curettes. The sharpened cutting edges maintain their shape and angle geometry. The unit is not numerically controlled and is valued under U.S. $3,025 each.

The applicable subheading for the PERIOSTAR sharpening machine will be 8460.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: sharpening (tool or cutter grinding) machines: Other ... Other, valued under $3,025 each. The rate of duty will be 4.4 percent ad valorem.

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
New York Seaport

Previous Ruling Next Ruling

See also: