CLA-2-90:OT:RR:NC:N2:212
Hannah Sharkey
Domino UK Ltd
Trafalgar Way, Bar Hill Cambridge CB23 8TU United Kingdom
RE: The tariff classification of a laser scribing system from China
Dear Ms. Sharkey:
In your letter dated December 1, 2023, you requested a tariff classification ruling.
The merchandise under consideration is identified as the D-Series Laser System, which is further described as a scribing laser system. The subject system consists of a laser scribing head unit, controller module, and remote touch panel. The laser head contains a CO2 laser unit that works at either 10 Watts (W), 30W, or 60W. The subject system is used in order to laser etch or scribe writing or other identifying marks on a variety of materials within an assembly line. We note that the laser system does not use any ink to print the desired marks.
The applicable subheading for the D-Series Laser System will be 9013.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter: Lasers, other than laser diodes.” 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 9013.20.0000, 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 9013.20.0000, 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 the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division