-Time Pty Ltd 18 Sheriffs Road, South Australia Lonsdale 5160 Australia RE The tariff classification of a light therapy device from Australia

N352818
August 29, 2025
CLA-2-85:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8543.70.9860; 9903.01.25
Louise Mostyn Re-Time Pty Ltd 18 Sheriffs Road, South Australia Lonsdale 5160 Australia RE: The tariff classification of a light therapy device from Australia Dear Ms. Mostyn: In your letter dated August 25, 2025, you requested a tariff classification ruling. The merchandise under consideration is identified as the Retimer 3, which is further described as a wearable light therapy device. The subject article is comprised of a lightweight plastic frame designed in the form of a pair of eyeglasses with no lenses. Within the frame is an array of blue and green LED lights and a rechargeable lithium-ion battery. In use, the subject device is worn on the face and emits therapeutic light in a specific spectrum onto the eyes of the user. This light is meant to improve sleep and wake patterns. In your request, you suggest that the correct classification for the light therapy device is under subheading 8543.70, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Retimer 3 will be 8543.70.9860, 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 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Australia will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8543.70.9860, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
(for) Denise Faingar Acting Director National Commodity Specialist Division