CLA-2-90:OT:RR:NC:N1:105
Dr. Adam Eggebrecht
Washington University in St. Louis
4523 Clayton Ave St. Louis, MO 63110
RE: The tariff classification of the Lumo fNIRS Neuroimaging Ecosystem from the United Kingdom
Dear Dr. Eggebrecht:
In your letter dated February 6, 2023, you requested a tariff classification ruling.
The item under consideration is the Lumo fNIRS Neuroimaging Ecosystem, which is a wearable neuroimaging head-cap that houses 6 to 12 “tiles” that emit and detect near-infrared light. The tiles are hexagonal sensor modules that are installed into the cap and house three sources and four detectors of near-infrared light. The Lumo creates high-density fNIRS arrays that enable 3D functional brain imaging at a resolution comparable to that of a magnetic resonance imaging machine (MRI). In operation, low levels of near-infrared light are transmitted through the scalp, into the brain and back again, allowing the measurement of localized changes in oxygen concentration that are directly linked to brain activity. The Lumo can be used for high resolution optical brain imaging, infant neurodevelopmental research, brain computer interfacing, neuropathology studies, autism research, developmental psychology, and neuroscience research.
The Lumo fNIRS Neuroimaging Ecosystem has four key components: the Tile, the Hub, the Light Guides, and the Cap. The Tile has 3 dual-wavelength LED sources, 4 PIN photodiode detectors, a photosensitive area, sensitivity of 0.7 A/W (λ=960 nm), and detectors fitted with narrowband optical filters to increase ambient light rejection. The Tile measures 29 mm x 29 mm x 8 mm and weighs 6.2 g. There are two versions of the Lumo Hub. The LumoHub is used when operating in cabled mode. Each cap is connected to the hub by a flexible, light-weight cable. The hub then connects via USB to the control laptop. Each hub can be connected to up to three caps simultaneously to allow multi-subject hyper scanning. The LumoHub:Air enables a fully wireless operation of the Lumo system and is designed to be worn on the upper arm or tucked into a pocket. This mobile design is better suited for studies involving movement and for infants. The LumoHub:Air is powered by a 12 V, 2.5 A battery. Additionally, there are two different types of Light Guides available: Standard and Combing. The Standard light guide provides for light coupling when there is very little or no hair present and presents a flat surface to the scalp. The Combing light guides have 6 mm long optical extensions that tunnel through thicker hair. Finally, the Cap comes in three sizes: neonatal, child and adult. The system is supplied with a laptop PC that provides both device control and data acquisition. The system also includes the light guides, a 2-meter extender cable, and a flight case.
In your letter, you suggested classification of the LUMO fNIRS Neuroimaging Ecosystem under subheading 9018.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ultraviolet or infrared ray apparatus and parts and accessories thereof. We disagree. Heading 9018, HTSUS, is a principal use provision, 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. It is our position that the equipment does not fall within the scope of this heading. The LUMO is a functional near-infrared spectroscopy (fNIRS) system used for research in a wide range of applications, such as, brain computer interfacing, neuroscience research, etc. Since the system is a research-grade system used in various applications and not intended for clinical applications, it will be classified elsewhere.
Accordingly, the applicable subheading for the Lumo fNIRS Neuroimaging Ecosystem will be 9027.50.4060, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Other.” 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division