CLA-2-90:OT:RR:E:NC:1:114
Ms. Debra J. Fried
24 Ivy Lane
Spring Valley, NY 10977-2006
RE: The tariff classification of an in-ear laser from Germany
Dear Ms. Fried:
In your letter dated January 29, 2009, you requested a tariff classification ruling.
The low-level in-ear laser is designed for home use. The ear laser delivers its energy through a type of earmuff, through which the light enters the ear passages. It is designed for long-term self therapy in cases of acute or chronic overexposure of the inner ear to stress factors. The low level laser therapy is used for self therapy of hearing problems such as noise damage, oversensitivity to normal sound, tinnitus and pressure in the ears. The ear laser operates in visible light spectrum of 630 to 680 nanometers.
From the information that you supplied, this in-ear laser is not registered with the US Food and Drug Administration as a medical device, and your personal use of it in your home will not be under the direction of a US physician. Therefore, it will not be used “in professional practice” in the medical, surgical, dental or veterinary sciences as indicated by the General Harmonized System Explanatory Note to Heading 9018.
The applicable subheading for the ear laser will be 9013.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lasers, other than laser diodes. The rate of duty will be 3.1 percent 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 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division