The tariff classification of a photon - ultrasonic wave skin machine from China

N223978 July 17, 2012 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Svetlana Fomenko 249 Coleridge Street Brooklyn, NY 11235 RE: The tariff classification of a photon - ultrasonic wave skin machine from China Dear Ms. Fomenko: In your letter dated June 16, 2012, you requested a tariff classification ruling. A sample of the merchandise was submitted for classification purposes and is being returned to you as per your request. The item concerned is an electronic article referred to as the Maya Photon - Ultrasonic Waves Skin Machine (model # ZHF-CM-A/ZHF-CM-B). This handheld, household device is marketed as a means of taking care and beautifying normal skin through the application of ultrasonic waves and LED light irradiation. This machine measures 17.5 cm x 4.7 cm x 4.4 cm and weighs 150 grams. It incorporates two functions/uses/modes which are identified as Sonic and Photon. The device has three buttons; one button is for on/off power and two buttons for the modes. It has high, middle and low power levels. This item is used to improve the overall appearance of the users facial skin; it is applied to the face for four minutes on each side for a total of eight minutes in one session. The applicable subheading for the Maya Photon - Ultrasonic Waves Skin Machine (model # ZHF-CM-A/ZHF-CM-B) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other". The duty rate will be 2.6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steven Pollichino at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division