CLA-2-90:OT:RR:NC:N3:143
Kristine Thompson
Andau Medical Corp.
923 Industry Drive
Tukwila, WA 98188
RE: The tariff classification of dental loupes from Israel
Dear Ms. Thompson:
In your letter dated July 23, 2026, you requested a tariff classification ruling. A separate ruling will address
the battery-powered dental examination lights and integrated lightning systems.
The item under consideration is dental loupes, wearable binocular magnification devices used by dental
professionals. These loupes provide magnified visualization of the treatment area, enhancing precision,
accuracy, and ergonomics during medical examinations and procedures. They are specifically designed and
marketed for dentists, dental hygienists, and dental specialists. Multiple models and configurations are
available, offering various magnification levels and working distances to meet the needs of different users.
The applicable subheading for the dental loupes will be 9018.90.2000, Harmonized Tariff Scheduled of the
United States (HTSUS), 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; parts and accessories thereof: other instruments and appliances and parts and accessories
thereof: optical instruments and appliances and parts and accessories thereof: other.” The applicable rate of
duty is free.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Dionisia Melman at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division