CLA-2-90:RR:NC:MM:105 G86447

Mr. Vincent Tranto
All Nations Forwarding
One Cross Island Plaza
Jamaica, NY 11422

RE: The tariff classification of a massager from China

Dear Mr. Tranto:

In your letter, dated January 18, 2001, for Jackel Inc, you requested a tariff classification ruling.

You describe the sample as a plastic, non-mechanical, hand massager.

It is a plastic disk, about 3 inches in diameter and 1 inch thick, with a elastic strap on its back. “Elizabeth Arden” is molded twice into the plastic. The front side has a multitude of plastic nubs, about .25 inch tall and .15 inch in diameter. Most of them come to a relatively sharp point.

The applicable subheading for this item will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, not electrically operated. The general rate of duty will be free. 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 James Sheridan at 212-637-7037.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division