The tariff classification of a laser hair therapy system from China

N311303 April 30, 2020 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.80.9000; 9903.88.15 Lindsay Meyer Venable LLP 600 Massachusetts Avenue, NW Washington, DC 20001 RE: The tariff classification of a laser hair therapy system from China Dear Ms. Meyer: In your letter dated April 17, 2020, you requested a tariff classification ruling on behalf of your client, Freedom Laser Therapy, Inc. The merchandise under consideration is identified as the iRestore Hair Growth System and described as a laser hair therapy device. The unit is comprised of a helmet-shaped dome housing into which is incorporated 51 laser diodes and 30 LEDs. The system further consists of a foam pad, safety sensors, a power wire, and remote control. You state that the system is used in the home to promote hair growth in men and women. In use, the device is placed on the user’s head. The lasers and LEDs emit light energy that works to stimulate the hair follicles to promote growth and reactivate dormant growth areas of the scalp. You state that these units are not meant to be used by medical professionals, but instead are only used by individuals in their home and at their own direction. In your request, you suggest that the correct classification for the subject hair growth system is subheading 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the iRestore Hair Growth System will be 9013.80.9000, HTSUS, which provides for “Liquid crystal devices…: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9013.80.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 the 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division