Denture cleanser classification under oral hygiene tariff treated as tooth powder, not residual dental preparation.

Denture cleanser, a powder used for cleaning artificial teeth, was treated as a preparation for oral or dental hygiene under heading 33.06. The classification dispute turned on whether it fell within sub-heading 3306.10 as tooth powder or under 3306.90 as other oral or dental hygiene preparations. The tariff wording was read broadly, with no restriction limiting tooth powder to preparations for natural teeth only, and no distinction drawn between natural teeth and dentures for classification purposes. A cited precedent was found distinguishable because it concerned a different product and the issue whether it was toothpaste. The product was classified under sub-heading 3306.10.

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Issues: Whether denture cleanser, being a powder used for cleaning artificial teeth, was classifiable under sub-heading 3306.10 as tooth powder or under sub-heading 3306.90 as other preparations for oral or dental hygiene.

Analysis: Heading 33.06 covered preparations for oral or dental hygiene, including dentifrices, with sub-heading 3306.10 for tooth powder and tooth paste and sub-heading 3306.90 for other products. The product was a powder used for cleaning dentures. The cited precedent concerned a different product and turned on whether it was a toothpaste, so it was held to be distinguishable. The tariff entry was read as not limiting tooth powder to preparations for natural teeth only, and no distinction was drawn between natural teeth and dentures for the purpose of the relevant classification.

Conclusion: The product was held classifiable under sub-heading 3306.10 and not under sub-heading 3306.90.

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