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NY 804429

December 13, 1994

CLA-2-94:S:N:N3:227 804429


TARIFF NO.: 9405.40.6000

Ms. Lois Ann Levin
Clinical Psychologist
497 Chestnut Street
Waban, MA 02168

RE: The tariff classification of lightboxes from the United Kingdom.

Dear Ms. Levin:

In your letter dated November 10, 1994, you requested a tariff classification ruling.

The merchandise in question are called lightboxes which provide full spectrum lighting of either Bright White or Natural Daylight simulating tubes that is said to alleviate depression and give one a sense of well being. The lightboxes are made of a zinc coated steel body with a white enamel finish and come in sizes ranging from 18.5"x 11" up to 23.5"x 26.5".

You suggest classifying the lightboxes as medical equipment. However, since the subject boxes are not medical instruments used by medical practitioners in their clinical practice they are precluded from classification as medical equipment.

The applicable subheading for the lightboxes, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps of base metal. The rate of duty will be 7.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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