CLA-2-90:OT:RR:NC:2:235
Ms. Marjorie G. McIntyre
Allergan
2525 Dupont Drive
Irvine, CA 92620
RE: The tariff classification of “TrueTear Intranasal Lacrimal Neurostimulator” from China
Dear Ms. McIntyre:
In your letter dated April 26, 2017, you requested a tariff classification ruling on “TrueTear Intranasal Lacrimal Neurostimulator.” In your submission, you have described the product at issue as a non-surgical device intended for the application of electrical stimulation to sensory neurons of the nasal cavities to acutely increase tear production in adult patients with aqueous tear deficiency. You further state that the “TrueTear Intranasal Lacrimal Neurostimulator” is comprised of the following four parts:
A disposable tip that inserts into the nasal cavity and stimulates the target intranasal tissue.
A reusable base unit that produces the electrical stimulation waveform.
A reusable cover to protect the disposable tip.
A charger, which recharges the battery inside the base unit.
If imported separately, you suggest classification of items 3 and 4 in 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), and 8504.40.9550, HTSUS, respectively; however, we have found that to be incorrect, because both of these items are specifically provided for as accessories of ophthalmic instruments in subheading 9018.50.000, HTSUS.
The applicable subheading for “TrueTear Intranasal Lacrimal Neurostimulator” will be 9018.50.0000, HTSUS, which provides for Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other ophthalmic instruments and appliances and parts and accessories thereof. The general 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 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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division