N363550

N363550August 13, 2026CLA-2-90:OT:RR:NC:N3:143 CATEGORY: Classification TARIFF NO.: 9018.90.2000 Kristine ThompsonAndau Medical Corp.923 Industry DriveTukwila, WA 98188RE: The tariff classification of dental loupes from IsraelDear Ms. Thompson:In your letter dated July 23, 2026 , you requested a tariff classification ruling. A separate ruling will addressthe battery-powered dental examination lights and integrated lightning systems.The item under consideration is dental loupes, wearable binocular magnification devices used by dentalprofessionals. These loupes provide magnified visualization of the treatment area, enhancing precision,accuracy, and ergonomics during medical examinations and procedures. They are specifically designed andmarketed for dentists, dental hygienists, and dental specialists. Multiple models and configurations areavailable, offering various magnification levels and working distances to meet the needs of different users.The applicable subheading for the dental loupes will be 9018.90.2000, Harmonized Tariff Scheduled of theUnited States (HTSUS), which provides for “instruments and appliances used in medical, surgical, dental orveterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testinginstruments; parts and accessories thereof: other instruments and appliances and parts and accessoriesthereof: optical instruments and appliances and parts and accessories thereof: other.” The applicable rate ofduty is free.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject toperiodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dionisia Melman at dionisia.y.melman@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject toperiodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dionisia Melman at dionisia.y.melman@cbp.dhs.gov.
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division