A89952 A8 Ruling Active

The tariff classification of various "skin care" apparatus from Taiwan

Issued December 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.89.9080, 9019.10.2000, 9013.80.2000

Headings: 8424, 9019, 9013

Product description

As indicated in the submitted descriptive literature, this "skin care" apparatus consists of three specific devices identified as a Multifunction Unit, a Facial Steamer, and a Magnifying Lamp. The Multifunction Unit is a complete system which consists of eight components. In operation, it provides the full range of skin treatment through the interaction of a steamer unit, facial brush, vacuum, sprayer and various lamps. The Facial Steamer is a device which produces vapor mist that softens the surface skin cells and opens the skin pores. The Magnifying Lamp provides magnification and glare-free light to aid in the detection of tiny skin imperfections.

CBP rationale

The applicable subheading for the Multifunction Unit will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus. The applicable subheading for the Facial Steamer will be 8424.89.9080, HTS, which provides for other mechanical appliances for projecting, dispersing, or spraying liquids or powders. The applicable subheading for the Magnifying Lamp will be 9013.80.2000, HTS, which provides for hand magnifiers, magnifying glasses, loupes, thread counters, and similar apparatus.

Full text

NY A89952 December 23, 1996 CLA-2-85:RR:NC:1: 112 A89952 CATEGORY: Classification TARIFF NO.: 9019.10.2000; 8424.89.9080; 9013.80.2000 Mr. Carlos Cooper Cooper International 555 West 42 Street New York, NY 10036 RE: The tariff classification of various "skin care" apparatus from Taiwan Dear Mr. Cooper: In your letter dated November 21, 1996 you requested a tariff classification ruling. As indicated in the submitted descriptive literature, this "skin care" apparatus consists of three specific devices identified as a Multifunction Unit, a Facial Steamer, and a Magnifying Lamp. The Multifunction Unit is a complete system which consists of eight components. In operation, it provides the full range of skin treatment through the interaction of a steamer unit, facial brush, vacuum, sprayer and various lamps. The Facial Steamer is a device which produces vapor mist that softens the surface skin cells and opens the skin pores. The Magnifying Lamp provides magnification and glare-free light to aid in the detection of tiny skin imperfections. The applicable subheading for the Multifunction Unit will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus. The rate of duty will be 2.5 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1997, the rate of duty will be 1.7 percent ad valorem. The applicable subheading for the Facial Steamer will be 8424.89.9080, HTS, which provides for other mechanical appliances for projecting, dispersing, or spraying liquids or powders. The rate of duty will be 2.9 percent ad valorem, and 2.6 percent ad valorem for 1997. The applicable subheading for the Magnifying Lamp will be 9013.80.2000, HTS, which provides for hand magnifiers, magnifying glasses, loupes, thread counters, and similar apparatus. The rate of duty will be 6.6 percent ad valorem, and will not change in 1997. 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 ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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