CLA-2-84:RR:NC:1:103 I82719
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of a dermabrasion machine from Italy or Canada
Dear Mr. Kavanaugh:
In your letter dated May 7, 2002 on behalf of Dectro International you requested a tariff classification ruling.
The Vitapeel( is a microexfoliation system used in beauty salons to stimulate cellular regeneration of the skin, eliminate dead skin cells, fade pigmentation marks and age spots, and reduce wrinkles. It utilizes a titanium application nozzle and a vacuum pump powered by an electric motor to abrade the skin by means of aluminum oxide microcrystals. The unit incorporates an anti-residue system which removes the fine powder left on the skin during microexfoliation, an anti-moisture system to prevent crystal obstruction and bacterial proliferation in the applicator nozzle and its tubing, and an electronic vacuum intensity control for accurate exfoliation pressure adjustment.
With your inquiry you supplied a bill of materials showing the country of origin and value of the components of the Vitapeel(. You stated that the main component of the machine is imported into Canada from Italy as a “semi-assembled” component. In Canada it is combined with components made in the United States and other countries to form the complete machine.
The applicable subheading for the Vitapeel( will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. Please note that parts and accessories for this unit will not be classifiable in this subheading.
In your letter you also requested a NAFTA country of origin ruling on the Vitapeel(, and claimed that Canada should be considered the country of origin of the complete machine based on a regional value content analysis. Section 181.93, Customs Regulations, states that an advance ruling request involving whether a good satisfies a regional value-content requirement, as specified in Sec. 181.92 (b) (6) (ii), (iii), or (iv), Customs Regulations, must be directed to the Office of Regulations and Rulings in Washington, D.C. Accordingly, this office is unable to respond to this portion of your inquiry. You should address your request for a NAFTA country of origin ruling to:
U.S. Customs Service
Office of Regulations and Rulings
U.S. Mint Annex Building
799 Ninth Street, NW
Washington, DC 20229
Attn: Special Classification and Marking Branch
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 Alan Horowitz at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division