CLA-2-30:RR:NC:FC:238 A85858

William D. Johnson, Esq.
Johnson & Associates
World Trade Center
350 South Figueroa Street, Suite 190
Los Angeles, CA 90071

RE: The tariff classification of SUPER BAN Massage Patch from Japan

Dear Mr. Johnson:

In your letter dated July 17, 1996, on behalf of your client, Japan Life America Corporation, you requested a tariff classification ruling.

The submitted sample, designated as SUPER BAN Massage Patch, consists of a sealed aluminum foil packet, measuring 6 1/4" x 2 5/8", containing ten (five "pairs") adhesive plasters on a release-paper backing. Each plaster measures 7/8" x 7/8", is ventilated with four holes, and has a small, round-shaped, ferrite magnet permanently attached to it at its center. According to the product literature supplied, the patch is applied directly against the skin to relieve "tightness" and to "promote circulation" in the area(s) applied. You indicate in your letter that the subject product will be principally used "to compliment the restful effects of a massage." The product literature also indicates that the patches will be put up for retail sale in boxes containing forty patches (i.e., four foil packets) per box.

The applicable subheading for the subject product will be 3005.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Adhesive dressings and other articles having an adhesive layer: Other." The rate of duty will be free. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Cornelius Reilly at 212-466-5770.


Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division