CLA-2-85:OT:RR:NC:N1:112
Aaron Bier
Import Manager
Brauner International Corp
66 York St., Suite 100
Jersey City, NJ 07302
RE: The tariff classification of a Transcutaneous Electric Nerve Stimulator from Taiwan
Dear Mr. Bier:
In your letter dated September 25, 2014 you requested a tariff classification ruling on behalf of your client, Monterey Intl.
The merchandise in question are two transcutaneous electrical nerve stimulation (TENS) systems, (Model #N602-1C and Model #0434 Comfy TENS). The TENS systems are intended to deliver electrical impulses to nerve fibers for the purpose of pain relief.
Model #N602-1C system is packaged ready for retail sale and includes a dual channel electronic nerve stimulator, four adhesive electrode pads and connecting cables, a 9 volt battery, and an instruction manual. The electronic nerve stimulator unit measures 9.5 cm x 6.5 cm x 2.5 cm and incorporates various selection/operation buttons on the front panel, and two electrical sockets and user dials located on the top of the device. The two electrical cables incorporate connectors on each end which connect the stimulator unit to the electrode pads. The electrode pads are placed directly on the user’s skin at the desired region of the body and the TENS system delivers electrical impulses to stimulate the user’s nerves.
Model #0434 Comfy TENS system is packaged ready for retail sale and includes a dual channel electronic nerve stimulator with LCD display screen, four adhesive electrode pads and connecting cables, a 9 volt battery, and an instruction manual. The electronic nerve stimulator unit measures 10 cm x 6 cm x 2.5 cm and incorporates various selection/operation buttons on the front panel, and two electrical sockets and user dials located on the top of the device. The two electrical cables incorporate connectors on each end which connect the stimulator unit to the electrode pads. The electrode pads are placed directly on the user’s skin at the desired region of the body and the TENS system delivers electrical impulses to stimulate the user’s nerves.
The applicable subheading for both TENS systems, Model #N602-1C and Model #0434 Comfy TENS, will be 8543.70.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: For electrical nerve stimulation.” The rate of duty will be Free.
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner, Director
National Commodity Specialist Division