Item 2: Handheld, interchangeable device comprising a solid state laser, a lens, a spot-size selection switch and a trigger button (so-called ‘laser handpiece’). The device generates laser light at different pulse widths of up to 100 ms, a wavelength of 1 064 nm, adjustable spot sizes of a diameter of 1,5 mm, 3 mm, 6 mm and 9 mm, and a maximum fluence of 700 J/cm 2 . It works only in conjunction with a machine (the ‘base unit’) from which it receives power, control signals and cooling fluid. The
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8543 and 8543 90 00. As the laser is specifically designed for generating laser light with certain pulse widths and spot sizes, the device is adapted to perform a specific function. When working in conjunction with the "base unit", the device is identifiable as a working machine which performs an individual function not specified or included elsewhere in Chapter 85. Classification under heading 9013 as a laser is therefore excluded (see also HS Explanatory Note to heading 9013 (2), fourth paragraph). Given its characteristics and objective properties, namely its construction of electronic nature, the device is not similar to an interchangeable tool (see note 1(o) to Section XVI). The device is essential for the functioning of the machine as the machine cannot function without it. The device is therefore to be classified under CN code 8543 90 00 as a part of other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. Documented CN 2026 code: 85439090, 8543. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543.
18. Nov. 2011