The tariff classification of the light therapy device from China

N287274 June 22, 2017 CLA-2-85:OT:RR:NC:N4:120 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of the light therapy device from China Dear Ms. Trotta: In your letter dated June 13, 2017 you requested a tariff classification ruling. The merchandise under consideration is identified as the light emitting diode (LED) Anti-Aging Light Therapy Lip Device, Item #LP1FQ, which you describe as a handheld LED device that is used in dermatology for the treatment of fine lines and wrinkles. The device is equipped with a mouthpiece and a collection of LEDs that deliver light in the red, amber and infrared spectrums directly onto the wearer’s lips. This therapy is stated to stimulate the production of collagen and elastin within the skin. The applicable subheading for the LED Anti-Aging Light Therapy Lip Device, Item #LP1FQ 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; parts thereof: Other machines and apparatus: Other: Other: Other: Other.”. The general rate of duty 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 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division