NY 866436: The tariff classification of acrylic teeth from thePhilippines

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 866436

                               September 13, 1991


CLA-2-90:S:N:N1:119 866436  

CATEGORY:  Classification

TARIFF NO.: 9021.21.4000  

Mr. Reophi B. Medina
United Trade Link Corporation
P.O. Box 395
Hicksville, NY 11802

RE:  The tariff classification of acrylic teeth from the
Philippines

Dear Mr. Medina:

     In your letter dated August 14, 1991 you requested a tariff
classification ruling.  

     The articles to be imported are acrylic artificial teeth to
be used in the professional practice of dentistry.

     The applicable subheading for the acrylic teeth will be
9021.21.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for  artificial teeth and parts and
accessories thereof: of plastics.  The duty rate will be 5
percent.

   Articles classifiable under subheading 9021.21.4000, HTS,
which are products of the Philippines are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     Regarding your inquiry on entry procedures and the documents
to be filed, we suggest you contact the Entry Section at the port
where the merchandise is to be released by Customs.

     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