2
2
NY L80906
December 2, 2004
CLA-2-90:RR:NC:N1:105 L80906
CATEGORY: Classification
TARIFF NO.: 9018.49.8080
Mr. Robert R. Popp
Popp DCS, LLC
5701 Broad Street
Greendale, WI 53129
RE: The tariff classification of the Precident System from Switzerland
Dear Mr. Popp:
In your letter dated November 10, 2004, you requested a tariff classification ruling.
You state, “Popp DCS, LLC would like to request classification of the DCS PRECIDENT CAD/CAM System which consists of the PRECISCANâ Laser Scanner and the PRECIMILLâ Machining Center.
The system is used by Dental Laboratory Technicians to create tooth restorations to be placed by the Dentist in the Oral Cavity.
The concept of the Precident System is based on a CAD/CAM (computer Aided Design/Computer Aided Milling) process; no-touch measurement with the Preciscan, and fully automated milling with the Precimill. These two pieces of equipment can also be operated individually. Thus, the measurement data from the Preciscan can be transferred by modem over any distance to a decentralized milling machine (PreciMill). The DCS Precident Cad/Cam System allows Dental Technicians to create dental crown substructures (dental restorations) to replace a patient’s teeth. These dental restorations are then bonded or cemented in the patient’s oral cavity (mouth) by the dentist. “
We agree it is similar for classification purposes to the CEREC 3 system in New York Ruling Letter F87887, June 30, 2000.
You further state, “I would also like to request classification of three of the materials the Precimill Mills; DC-Zirkon, DC-Titan and DC-Tell. The tariff number for these material blocks I would like to request is 9021.21.8080.”
Regarding their classification, we do not agree that they are classifiable in 9021.21 since they are 80 by 50 millimeter solid, rectangular blocks per the information on your page 5 and thus do not have the approximate shape or outline of the finished crowns or bridges, noting Harmonized System Explanatory Note II to General Rule of Interpretation 2. They are thus not unfinished artificial teeth or dental fittings.
Regarding their correct classification, we need additional information in order to issue a ruling.
Please provide a sample of each product as imported.
Please provide chemical abstract name and CAS number of each component and their percentage by weight.
We agree that the applicable subheading for the Precident System will be 9018.49.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, “other” instruments and appliances used in dental sciences. The rate of duty will be free.
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 dental materials, contact National Import Specialist Debra Wholey at 646-733-3026. If you have any other questions regarding this ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division