The tariff classification of a skin sculpting machine from Australia.

N120758 September 20, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.6500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a skin sculpting machine from Australia. Dear Ms. Trotta: In your letter dated August 24, 2010, you requested a tariff classification ruling. You refer to model number SMLPTDLX as a Satin Smooth Smoothsculpt. You have stated that this machine employs suction in order to eliminate depressions (such as wrinkles) in the skin. The machine includes hand pieces that are attached to the main unit. The unit incorporates a self-contained motor but does not have a vacuum pump. As a technician places the hand pieces on the skin, air flows through and creates a push/pull motion on the skin. The pulsating action stimulates lymph movements under the skin, thus causing better internal circulation and blood flow. The applicable subheading for the Satin Smooth Smoothsculpt, model number SMLPTDLX, will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Other. The rate of duty will be 2.8% ad valorem. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division