CLA-2-90:OT:RR:NC:N4:414
Mr. Andrew Barile
Zone Life LLC
353 West 29th Street
New York, NY 1001-4784
RE: The tariff classification of the i-Lipo Ultra from the United Kingdom
Dear Mr. Barile:
In your letter dated November 11, 2010 you requested a tariff classification ruling.
The i-Lipo is described as a low level laser system for body contouring and temporary reduction of cellulite. The technical specification sheet indicates that the i-Lipo incorporates diode lasers which operate in the visible wavelength range of 650 nanometers to 660 nanometers. The lasers are described in the literature as visible red light cold lasers which create an effect referred to as the photobiomodulation effect, as opposed to a thermal effect.
The i-Lipo consists of a housing containing the electronics, and four treatment pads containing the laser diodes. The treatment pads are positioned over the treatment zones on a person’s body. The pads are held in direct contact with the skin with elastic straps. Two further laser probes are secured onto the region of the lymphatic nodes closest to the treatment area.
The applicable subheading for the i-Lipo will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical devices, appliances and instruments, other. The rate of duty will be 4.5 percent ad valorem.
The i-Lipo may be subject to the requirement of the Federal Food, Drug and Cosmetic Act, administered by the U.S. Food and Drug Administration. Questions regarding the FDA requirements may be addressed to the U.S. Food and Drug Administration, Division of Regulatory Guidance, 10903 New Hampshire Ave., Silver Spring, MD 20993-0002.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division