CLA-2-90 :OT:RR:E:NC:N4:405
Leigh Beckford
Port Brokers, Inc.
152-60 Rockaway Blvd
Jamaica, NY 11434
RE: The tariff classification of a laser/IPL instrument from Italy.
Dear Ms. Beckford:
In your letter dated June 10, 2009 you requested a tariff classification ruling on behalf of Advanced Aesthetic Concepts.
In your submission you request tariff classification on an instrument known as the Matisse PL. You state that the Matissle PL is used in dermatology and aesthetic medicine for skin resurfacing and rejuvenation.
Per the manufacturer’s specifications included with your submission, the Matisse PL is a 1540 nanometer (nm) Er:Glass laser, with a fluence of up to 250 joules per square centimeter (j/cm2) per microspot. The Matisse PL is also equipped with a TWAIN Intense Pulsed Light (IPL) source. The IPL source is capable of generating a wavelength between 400 and 1200nm (depending on what handpiece is used), and has a fluence of up to 30 j/cm2.
The manufacturer’s documentation that you provided states that the Matisse “represents the state-of-the-art in fractional laser systems for skin resurfacing and rejuvenation.” It can be used in the removal of wringles, scars, rosacea, as well as a variety of pigmented lesions. The 1540nm wavelength is designed to penetrate the skin down to 1.5mm and stimulate the skin layers at different temperature grades by means of a special lens array. An integrated skin cooler is included as part of the device with the intention of making the procedure painless for the patients.
The applicable subheading for the Matisse PL will be 9018.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Electro-medical instruments and appliances and parts and accessories thereof. 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division