CLA-2-90:OT:RR:NC:2:235
Ms. Marjorie G. McIntyre
Allergan
2525 Dupont Drive
Irvine, CA 92612
RE: The tariff classification of a “CoolSculpting System” from an undisclosed country
Dear Ms. McIntyre:
In your letter dated July 17, 2017, you requested a tariff classification ruling on a “CoolSculpting System.”
In your submission, you have described the product at issue as a skin cooling and heating device, intended to be used by medical professionals. The device is indicated for cold-assisted lipolysis (breakdown of fat) of the upper arm, bra fat, banana roll, submental area, thigh, abdomen, and flank, or “love handles” in individuals with a Body Mass Index (BMI) of 30 or less. The device is intended to affect the appearance of visible fat bulges in the upper arm, bra fat, back fat, banana roll, submental area, thigh, abdomen and flank. The CoolSculpting system is also indicated for use to provide localized thermal therapy (hot or cold) to minimize pain post-trauma and post-surgery, and for temporary relief of minor aches, pains, and muscle spasms. The optional massage function can also be used for the temporary relief of minor muscle aches, pain, and spasm, and for temporary improvement in local circulation and temporary reduction in the appearance of cellulite.
Your submission indicates that the “CoolSculpting fat-freezing procedure is the only FDA cleared, non-surgical fat-reduction treatment that uses controlled cooling to eliminate stubborn fat that resists all efforts through diet and exercise.
“The CoolSculpting procedure safely delivers precisely controlled cooling to gently and effectively target the fat cells underneath the skin. Treated fat cells are crystalized (frozen), then die. Over time, your body naturally processes the fat and eliminates these dead cells.”
The applicable subheading for the “CoolSculpting System” will be 9018.90.7560, Harmonized Tariff Schedule of the United States (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 instruments and appliances and parts and accessories thereof: Other: Electro-medical instruments and appliances and parts and accessories thereof: Other: Other: Other therapeutic appliances and instruments: Other. 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