CLA-2-90:RR:NC:MM:105 G89664
Ms. Barbara Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a Spa Treatment Massager from China
Dear Ms. Wierbicki:
In your letter, dated April 19, 2001, for Avon Products, Inc., you requested a tariff classification ruling.
You describe the sample as follows:
“The submitted merchandise is a plastic hand held massager, with overall measurements of approximately 4.5 inches in diameter by 3.5 inches deep, designed to also dispense liquid soap or lotion. The article is constructed from two separate sections of plastic, one of which incorporates a handle and the other incorporates eight funnel-like protrusions, inside of which is a plastic ball that measures approximately 1 inch in diameter. The article operates by friction, massaging a surface area with rotation of the balls within the funnels and may be used as is. Additionally, the user may separate the two sections and fill the interior with lotion or liquid soap to experience a massage while showering or bathing.”
We note that applying a slippery liquid is a common subsidiary practice while performing massage. This product is designed to perform both functions simultaneously if the user wishes. While liquid soap, as one option, will also cleanse more than most lubricating lotions, on the whole, the import would be much more effective as a massager than as a cleaner, since the rolling plastic balls would be only minimally effective at removing grime. The import, while usable while showering, is quite different both physically and in effectiveness from the toilet brushes of HTS chapter 9603.
We agree that the applicable subheading for this item will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electric massage apparatus. 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).
The sample is being returned to you in a separate mailing.
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