CLA-2-85:RR:NC:N1:112 M87761

Pam Brown
Corporate Broker,
Future Forwarding
5356 Georgia Highway 85, Suite 400
Forest Park, GA 30297-2471

RE: The tariff classification of the Transcutaneous Electrical Nerve Stimulator (Model Ttech 200 E+) from Taiwan.

Dear Ms Brown:

In your letter dated October 16, 2006, you requested a tariff classification ruling on behalf of Theratech, Inc. of Madison, Tennessee.

Based on the submitted sample and literature, the Transcutaneous Electrical Nerve Stimulator (Model Ttech 200 E+) consists of a battery powered nerve stimulator (TENS unit), electrical lead wires, electrodes, a nine-volt battery, and a plastic carrying case which houses all the components. This unit transmits electrical impulses through the skin by means of stick-on electrodes that stimulate the nerves in the treatment area. The TENS unit is marketed as a non-invasive and non-narcotic method of treating pain.

The applicable subheading for the Transcutaneous Electrical Nerve Stimulator (Model Ttech 200 E+) will be 8543.89.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus… not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: For electrical nerve stimulation”. The rate of duty will be Free.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division