Laser-based medical device classification favours Heading 90.18, not electro-mechanical hair removal machinery, with customs exemption available.

A laser-based surgical device used by clinicians for hair removal and treatment of benign pigmented lesions was treated as a medical-surgical appliance rather than a hair removing appliance. Heading 8510.30 was confined to electro-mechanical devices with self-contained motors that grip and pluck hair by mechanical means, and the imported equipment did not operate through blades, rollers, shearing, or plucking. Because it acted by laser heat to damage hair follicles, that heading was held inapplicable. The product was therefore classifiable under Heading 90.18 and eligible for the benefit of Notification No. 20/90-Cus., with the contrary departmental classification rejected.

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Issues: Whether the imported Ruby Star surgical laser was classifiable under Heading 90.18 of the Customs Tariff with the benefit of Notification No. 20/90-Cus., or under Heading 8510.30 as a hair removing appliance without such benefit.

Analysis: The catalogue and product description showed that the equipment functioned as a laser-based system used by clinicians for hair removal and treatment of benign pigmented lesions, including cosmetic and surgical applications. The scope of Heading 8510.30, read with the HSN notes, was confined to electro-mechanical hair removing appliances with self-contained electric motors that grip and pluck hair by mechanical means. The imported device did not operate by shearing, plucking, or mechanical uprooting through rollers, blades, or similar electro-mechanical means, but by laser heat that damages hair follicles. On that basis, Heading 8510.30 was held inapplicable, and the medical-surgical use supported classification under Heading 90.18.

Conclusion: The product was classifiable under Heading 90.18 and was entitled to the benefit of Notification No. 20/90-Cus.; the departmental classification under Heading 8510.30 was rejected.

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