N283902 N2 Ruling Active

The tariff classification of a light therapy system from China

Issued March 16, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.9960

Headings: 8543

Product description

The merchandise in question is referred to as the Interplak Light Therapy System (Item # LST1). This item is an oral care device. It is used to whiten teeth, freshen breath and enhance gum health. The front of this device is shaped like a dental tray. In use, the dental tray portion would be placed within the user’s mouth. The dental tray incorporates 28 infrared and red light emitting diodes (LEDs). It is stated that the LEDs aid in increasing circulation, enhancing gum health, and relieving pain. The Non-UV blue lights are said to increase the effectiveness of whitening gels by removing stains from teeth and dentures. This system includes an oral care device, an interchangeable mouth tray, a storage case, a silicone cleaning cover, a power supply and cable.

CBP rationale

The applicable subheading for the Interplak Light Therapy System (Item # LST1) will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other.

Full text

N283902 March 16, 2017 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Kathy Trotta Senior Customs Specialist Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a light therapy system from China Dear Ms. Trotta: In your letter dated February 24, 2017, you requested a tariff classification ruling. The merchandise in question is referred to as the Interplak Light Therapy System (Item # LST1). This item is an oral care device. It is used to whiten teeth, freshen breath and enhance gum health. The front of this device is shaped like a dental tray. In use, the dental tray portion would be placed within the user’s mouth. The dental tray incorporates 28 infrared and red light emitting diodes (LEDs). It is stated that the LEDs aid in increasing circulation, enhancing gum health, and relieving pain. The Non-UV blue lights are said to increase the effectiveness of whitening gels by removing stains from teeth and dentures. This system includes an oral care device, an interchangeable mouth tray, a storage case, a silicone cleaning cover, a power supply and cable. The applicable subheading for the Interplak Light Therapy System (Item # LST1) will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6% ad valorem. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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