CLA-2-90:OT:RR:NC:N3:135
Mr. Eric Ma
KN Customs Brokers
900 Howe St.
Vancouver, BC V6Z 2M4
Canada
RE: The tariff classification of the VELscope®Vx system from China
Dear Mr. Ma:
In your letter dated June 24, 2021, you requested a tariff classification ruling on behalf of your client, LED Dental Inc. Additional information was provided via email on June 28, 2021.
The merchandise under consideration is the VELscope® Vx system, a natural tissue florescence direct visualization system designed to be used as an adjunctive instrument for oral mucosal examination. The main components of the system are (1) a viewing Handpiece (wireless handheld scope) which incorporates a light source, viewing optics including filters, a rechargeable battery, a power button, and other components, (2) a charging cradle, and (3) an external power supply (power brick). You state that the VELscope®Vx Handpiece emits a safe, visible blue light into the oral cavity, which excites the oral tissue and causes it to fluoresce allowing the oral cavity to be examined in real time, enhancing the practitioner’s ability to quickly identify suspicious tissue that may require further investigation. When viewed through the Handpiece, abnormal tissue typically appears as an irregular, dark area that stands out against the otherwise normal, green fluorescence pattern of surrounding healthy tissue. The system is further intended to be used by an oral surgeon to help identify diseased tissue around a clinically apparent lesion and thus aid in determining the appropriate margin for surgical excision.
In your letter, you suggested classification of the VELscope® Vx system in subheading 9018.49.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in relevant part, for other instruments and appliances used in dental sciences. We disagree. The VELscope® Vx system primarily assists in diagnosis. Based on the product’s function and use, it will be classified elsewhere.
The applicable subheading for the VELscope®Vx system will be 9018.19.9550, HTSUS, which provides for “other” electro-diagnostic apparatus. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9018.19.9550, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9018.19.9550, HTSUS listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division