The tariff classification of a Photizo Power Vet Unit from South Africa

N008219 March 22, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9018.20.0040 Judy Van Der Walt, DVM Vetlight USA 2260 Alanhurst Drive Henderson, NV 89052 RE: The tariff classification of a Photizo Power Vet Unit from South Africa Dear Dr. Van Der Walt: In your letter dated March 3, 2007, you requested a tariff classification ruling. No sample was provided. You state: “The light device makes use of near red and infra red LED light to stimulate cells to heal faster.” You also state: “The red LED light spectrum is very safe, it is not laser, … This product is intended for sale and use in animals only. …It will be imported with a standard probe (100mW), a large probe (400mW), rechargeable batteries, rubber nozzle, and glass rod in an aluminum case.” Per the Vet-light Photizo flyer you supplied, Standard probe: Penetration: up to 0.8 inches Output: 640 nm/ 100 mW Wavelengths of 640 nm lie within the visible, near-infra red spectrum. This wavelength of light is very beneficial in treating superficial problems such as wounds, cuts, bruising, abscesses and acupuncture points. Large probe: Penetration: up to 8 inches Output: 680 – 880 nm / 400 mW Area: Up to 80 cm² (12.5 in²) Wavelengths of 700-900 nm lie within the invisible, infra-red range and penetrate deeper, making it effective in treating deep seated conditions of bones, joints, and deep muscular tissue.” We note that the flyer indicates that the unit sells for over $3,000. You have provided evidence that you are a DVM and you indicate that you have successfully treated many animals with this unit. Harmonized System Explanatory Note III to 9018 includes Veterinary Instruments and Appliances and indicates that it includes items that are essentially the same as those used on humans as well as those specialized for veterinary use. The applicable subheading for the item will be 9018.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments and appliances used in medical, surgical, dental or veterinary sciences, Ultraviolet or infrared ray apparatus, and parts and accessories thereof, Therapeutic. The general 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division