RPW Technology, LLC
89 McDonald Road
Ossining, NY 10562
RE: The tariff classification of the Transcranial Stimulator from China
Dear Mr. Davidov:
In your letter dated September 19, 2018 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Transcranial Direct Current Stimulation Device (TDCS) which is described as a non-medical device that provides a painless form of neuro-stimulation by applying low level electric current to a user’s forehead for the purpose of stimulating various parts of the brain. The TDCS is imported in a retail packaged kit consisting of a polyester adjustable headband with attached stimulator device, cellulose sponges, an acrylic mirror, a plastic bottle, a USB charging cable, and a printed instruction manual. The stimulation device is constructed of a plastic exterior containing a printed circuit board assembly, two protruding electrodes, a rechargeable battery and an LED status indicator.
In use, the cellulose sponges are attached to the TDCS and positioned on the user’s head. Turning the unit on results in a the application of electrical voltage and light current to the user which is purported to impart various effects such as becoming more energetic, focused, and productive. We would note that the TDCS is intended to be administered by the user in their home.
In your request you suggest the TDCS is correctly classified under 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the Transcranial Direct Current Stimulation Device will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Karl Moosbrugger at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division