The tariff classification of an "Iontophoresis Machine" from Japan

N013885 July 24, 2007 CLA-2-85:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Shelly Hess, Station Manager IJS Global Inc. 12480 NE Marx Street Portland, OR 97230 RE: The tariff classification of an “Iontophoresis Machine” from Japan Dear Ms. Hess: In your letter dated July 6, 2007, you requested a tariff classification ruling on behalf of your client Haba Labs USA Inc. The item concerned is referred to in your ruling request as an “Iontophoresis Machine”. This item is a battery-powered, handheld device used to infuse moisture into facial skin. It is constructed of a plastic housing which contains the unit’s electrical components. A steel roller is incorporated into the housing near the top of the device. The back of the device contains the unit’s control panel. Included with this item is an AC power adaptor/charger, a rechargeable battery and a draw string pouch. In use, one would lay a thin wet cloth over their face and guide the roller head over the cloth. Additives and facial serums can be applied to the face or cloth prior to treatment. The “Iontophoresis Machine” emits a very mild electrical charge that is thought to infuse moisture into the skin, improving the skin’s look and feel. The applicable subheading for the “Iontophoresis Machine” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division