Analysis
HTS 9021.21.80 covers artificial teeth and parts and accessories thereof: other under heading 9021 (orthopedic appliances, including crutches, surgical belts and trusses; splints and other…).
Goods from countries without normal trade relations pay the column 2 rate of 70% instead of nothing, so origin decides between free entry and a 70% duty.
The normal trade relations rate here is zero, shared by about 73% of the 296 tariff lines in chapter 90, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Census statistics map these goods to NAICS 339116 (Dental Laboratories), an industry of 4,782 US establishments employing 42,188 people. That concordance is how imports of this line are compared with US output.
All 10 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9021.10.00 | Orthopedic or fracture appliances, and parts and accessories thereof | Free |
| 9021.21.40 | Artificial teeth and parts and accessories thereof: of plastics | Free |
| 9021.29.40 | Other: of plastics | Free |
| 9021.29.80 | Other: other | Free |
| 9021.31.00 | Artificial joints and parts and accessories thereof | Free |
| 9021.39.00 | Other artificial parts of the body and parts and accessories thereof: other | Free |
| 9021.40.00 | Hearing aids, excluding parts and accessories thereof | Free |
| 9021.50.00 | Pacemakers for stimulating heart muscles, excluding parts and accessories thereof | Free |
| 9021.90.40 | Parts and accessories for hearing aids and for pacemakers for stimulating heart muscles | Free |
| 9021.90.81 | Other: other | Free |