The tariff classification of 3D Imaging System from Italy

N174019 July 27, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9018.19.9550 Daniel Hong Allergan 2525 Dupont Drive, T2-2C Irvine, CA 92612 RE: The tariff classification of 3D Imaging System from Italy Dear Mr. Hong: In your letter dated July 5, 2011, you requested a tariff classification ruling. No sample was provided. Your ruling request concerns a 3D imaging system designed to create a realistic, three-dimensional image of a patient to demonstrate surgical and non-surgical procedures. The system is capable of capturing ultra-high resolution images of a patient’s face, breasts, and body from multiple angles. The system includes software that allows a user to simulate the outcomes of various surgical procedures such as rhinoplasty, breast augmentation, and liposuction. Based on the information provided, the imaging system incorporates multiple digital cameras capable of capturing 36 megapixel images, lighting designed for clinical photography, specialized “sculpting” software, a computer, and a flat panel display.The system is specially designed for use by practitioners of cosmetic surgery. A doctor will use this system to capture the image of a patient and utilize the software programmed into the accompanying computer to show simulated images of how their face or body will look after a surgical procedure, such as breast enhancement, is performed. The system allows for before and after comparisons, and can show a representation of the patient’s face and body from multiple angles. In addition to allowing a patient to see the results of a cosmetic procedure prior to committing, the system also allows the patient to give the doctor a clearer idea of what their goals are for the procedure (for example, the shape of their new nose or the look of their new breasts). The 3D imaging system is clearly designed for use in professional medical practice, specifically in the field of cosmetic surgery. While the 3D imaging system does not diagnose an illness per se, it does provide a surgeon with important clinical information that will assist in developing the appropriate surgical procedure to achieve the desired goal. The system performs a function similar to that of the patient imaging apparatus described in New York Ruling Letter 810108, dated May 9, 1995. Furthermore, the system’s ability to capture high-resolution images of the patient’s facial and body structure from multiple angles does qualify the system as an apparatus for checking physiological parameters of the type included in subheadings 9018.11 through .19. The applicable subheading for the 3D Imaging System will be 9018.19.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Electro-diagnostic apparatus, including apparatus for checking physiological parameters. 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 J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division