N357785

N357785 February 4, 2026 CLA-2-:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9021.21.4000; 9021.21.8000; 9817.00.96 Stephanie Hartmann Wilmer Cutler Pickering Hale and Dorr LLP 2100 Pennsylvania Ave. NW Washington, DC 20037 RE: The tariff classification of dental implants and abutments from Switzerland Dear Ms. Hartmann: In your letter dated January 14, 2026, you requested a tariff classification ruling on behalf of your client, Straumann USA, LLC. Samples were received, examined, and disposed of. Straumann® dental implants and abutments are two primary components of the Straumann® Dental Implant System for tooth replacement for edentulous patients. Dental implants and abutments pair together to form the support structure for the patient’s artificial tooth, where the implant is inserted into the bone as the foundation for the prosthesis, and the abutment serves as the connector piece between the implant and the visible part of the artificial tooth. Both dental implants and abutments are available in a range of dimensions and specifications to meet an individual patient’s needs, and different implants are compatible with different abutments for the entire implant’s foundation. Straumann® Tissue Level and Bone Level Dental Implants are solid-screw implants used as the foundation drilled into a patient’s jawbone for the implantation of artificial teeth. Dental implants are inserted either at the tissue-level or bone level, range in diameter from Ø2.5 to 6.5mm, and range in length from 8mm to 18mm. Straumann dental implants may be composed either of titanium or Roxolid® (an alloy). All dental implants have the same principal use, which is to serve as the foundation for an implanted artificial tooth. Although Straumann® dental implants come in a range of dimensions and material compositions, these varying characteristics do not impact or change the product’s intended use or performance. Instead, these customizations allow dental clinicians to tailor the implant to an individual patient’s oral anatomy and needs, and determine compatibility with connecting pieces, including the abutment. The Straumann® Bone-Level Tapered Implant, 4.8mm RC, SLActive® 10mm, Roxolid®, Loxim® (“BLT Implant”) represents the class of implants. This implant is inserted at the bone level, measuring Ø4.8mm in diameter and 10mm in length, with the SLActive® surface and Roxolid® material composition. It is placed in an assembly vial, which is then sealed in a sterile blister backed with foil. The covered implant is shipped in a labeled carton box. Straumann® dental abutments are the connector pieces which join the dental implant to the visible, above-the-bone prosthesis. Abutments range in size from 1.0mm to 5.5mm in height, come in diameters of either Ø3.5mm, 4.5mm, or 4.6mm, and angulations of either 0, 17, or 45 degrees. Straumann® dental abutments may be made of titanium, TAN (an alloy), or plastics. All dental abutments serve the same principal use, which is to join a dental implant to an above-the-bone prosthesis. While dental abutments may vary in size and material composition, these attributes do not impact or change the product’s intended use or performance but allow for a more precise fit for a patient’s individual anatomy. All abutments covered in this ruling letter are considered final, fixed abutments. The Straumann® RC Screw-Retained Abutment, Straight, Ø4.6mm, GH 2.5mm, TAN (“RC Screw-Retained Abutment”) represents the class of abutments. Each abutment has a gingiva height of 2.5mm, diameter of Ø4.6mm, angulation of 0 degrees, and is made of titanium, and is packed with an abutment removal tool and shipped in a folding box. The applicable subheading for the dental abutments made of plastics will be 9021.21.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial teeth and dental fittings, and parts and accessories thereof: Artificial teeth and parts and accessories thereof: Of plastics.” The general rate of duty will be free. The applicable subheading for the dental abutments made of other materials, and the dental implants will be 9021.21.8000, HTSUS, which provides for “Artificial teeth and dental fittings, and parts and accessories thereof: Artificial teeth and parts and accessories thereof: Other.” The general rate of duty will be free. In your submission you requested consideration of a secondary classification under 9817.00.96, Harmonized Tariff Schedule of the United Sates (HTSUS), which applies to articles and parts and accessories of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS. Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS. In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308 (Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extent greater than in other cases or towards others” and “designed” means something that is “done, performed, or made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We must first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then, whether “those persons [are] physically handicapped [].” Sigvaris, 899 F.3d at 1314. The Court of Appeals for the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” the merchandise “must be intended for the use or benefit of a specific class of persons to an extent greater than for the use or benefit of others” and adopted the five factors used by U.S. Customs and Border Protection (CBP): (1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped. In Nobelpharma U.S.A. Inc. v United States, 955 F. Supp. 1491, 1498 (CIT 1997). the U.S. Court of International Trade (CIT) held that “edentulism renders persons physically or mentally handicapped within the meaning of the foregoing statutory definition” of a handicap under the Nairobi Protocol. Accordingly, the CIT concluded that the subject titanium dental impl

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Fei Chen at fei.chen@cbp.dhs.gov. 
Sincerely,
 (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division