CLA-2-85:OT:RR:NC:N2:220
Alex Lucio
3B Medical Inc.
203 Avenue A NW Suite 300
Winter Haven, FL 33881
RE: The tariff classification of a continuous positive airway pressure (CPAP) mask cleaner from China
Dear Mr. Lucio:
In your letter dated January 21, 2019 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Lumin CPAP Cleaner which consists of a plastic enclosure having an internal ultraviolet (UV) lamp, a slide-out tray, and a user control panel located on the top of the unit. The user control interface consists of red and green status indicators and a start button which initiates the 5-minute cleaning cycle. This appliance is intended to be used in the home to disinfect CPAP therapy masks and water chambers as well as other items that can be placed into the tray, such as hearing aids and dentures.
In use, users of the Lumin CPAP Cleaner will place their mask inside the tray and press the start button located on the control panel. The ensuing cleaning cycle bombards the mask with specialized UV-C light produced by the internal mercury vapor UV lamp. You state this process kills harmful bacteria, viruses, mold and fungus on the surface of the mask.
In your request you propose Lumin CPAP Cleaner is correctly classified under heading 9018 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences. We disagree.
The Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The EN’s to heading 9018 state that the heading covers "a wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc." The Lumin CPAP Cleaner is used in the home by individuals to disinfect their CPAP mask and accessories and is not classifiable as a medical instrument or apparatus in heading 9018, HTSUS, because it is not used directly in a professional practice to make a diagnosis, prevent or treat an illness, or perform surgery.
The applicable subheading for the Lumin CPAP Cleaner 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 general 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.
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 the 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division