CLA-2-90:OT:RR:NC:N4:405
Dmitry Donskoy
DDC Technologies
311 Woods Ave.
Oceanside, NY 11572
RE: The tariff classification of medical lasers.
Dear Mr. Donskoy:
In your letter dated August 15, 2012, you requested a tariff classification ruling. No samples were provided.
The copy of the brochure you submitted indicate that both the Polylase LP AL-40 and EPY-50 use Long Pulse Lasers, have handpieces that are cooled by compressed chilled air jets, use a 10 foot long optical fiber to deliver the laser light to the handpiece, weigh over 120 pounds, produce a maximum fluence of over 65 joules per square centimeter for a 10 millimeter spot size, and have FDA approval for use, at minimum, in hair removal and treating vascular lesions. The AL-40 uses a laser wavelength of 755 nanometers, and the EPY-50 one of 1064 nanometers.
Headquarters Ruling Letter 953766, dated January 19, 1994, classified a laser system used in tattoo removal in HTSUS 9018.90.70, currently 9018.90.75.
The applicable subheading for the Polylase LP AL-40 and EPY-50 will be 9018.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Electro-medical instruments and appliances and parts and accessories thereof.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division