In ruling NY N311303, Customs and Border Protection (CBP) discussed the classification of a laser hair therapy system from China. It is comprised of a helmet-shaped dome housing which is incorporated with 51 laser diodes and 30 LEDs. The system further consists of a foam pad, safety sensors, a power wire, and remote control. The system is used in the home to promote hair growth in men and women.
In use, the device is placed on the user’s head. The lasers and LEDs emit light energy that works to stimulate the hair follicles to promote growth and reactivate dormant growth areas of the scalp. These units are not meant to be used by medical professionals, but instead are only used by individuals in their home.
CBP determined that the applicable subheading for the laser hair therapy system is 9013.80.9000, HTSUS, which provides for “Liquid crystal devices…: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.15, in addition to subheading 9013.80.9000, HTSUS, must be reported.