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NY N007104




March 20, 2007

CLA-2-84:RR:E:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.80.5090

Ms. Shelley Lee McIlwain
J.L. Haggin & Associates, Co.
1100 S.W. Sixth Avenue (Suite 1212)
Portland, OR 98204

RE: The tariff classification of valves for dental applications

Dear Ms. McIlwain:

In your letter dated February 15, 2007 you requested a tariff classification ruling on behalf of your client A-dec.

The articles in question are described as the High Volume Evacuator (HVE), the Saliva Ejector, the Traditional Syringe, and the Dual HVE Conversion Kit, all of which are for use by dental professionals.

Based on the information made available, the HVE and Saliva Ejector are hand-operated valves used to control vacuum flow to an aspirator tip that suctions debris and fluid from the oral cavity. The Traditional Syringe is a hand-operated valve to control the flow of air and/or water into the oral cavity. The Dual HVE Conversion Kit is an HVE packaged together with the parts necessary to allow a second HVE to be added to the dental professional’s instrumentation unit. For tariff purposes the conversion kit is a set, the essential character of which is imparted by the HVE. You specifically indicate that the HVE is made of aluminum. Presumably the ejector and syringe are also made of aluminum.

In your request you aver that the items in question are classified in subheading 9018.31, Harmonized Tariff Schedule of the United States (HTSUS), which provides irrigation and suction instruments and appliances used in dental sciences. It is your position that the subject articles are more specifically provided for in HTSUS subheading 9018.31 than in HTSUS heading 8481, which provides for hand-operated valves. However, HTSUS subheading 9018.31 is in Chapter 90 of the tariff. Note 1(g) to the Chapter 90 specifically excludes the valves of HTSUS heading 8481 from the chapter. Accordingly, the HVE, saliva ejector, syringe and HVE conversion kit fall to be classified in heading 8481, HTSUS.

The applicable subheading for the HVE, saliva ejector, syringe and HVE conversion kit will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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