OT:RR:CTF:EMAIN H343967 DSR
Center Director
Pharmaceuticals, Health and Chemicals
Center of Excellence and Expertise (CEE)
U.S. Customs and Border Protection
1100 Raymond Blvd.
Newark, NJ 07102
Attn: Jing Shan Chen, Import Specialist
RE: Application for Further Review of Protest No. 2704-24-171160; Classification of
TheraCup combination cupping, massaging and heating device from China
Dear Port Director:
This letter relates to the Application for Further Review (AFR) of Protest No.
2704-24-171160, which was filed on behalf of Therabody, Inc. (Protestant), and which
contests the classification and liquidation by U.S. Customs and Border Protection
(CBP) of certain combination cupping, massaging and heating devices under the
Harmonized Tariff Schedule of the United States (HTSUS). In reaching our decision,
we have considered the contents of our virtual discussion with the Protestant, held on
July 25, 2025, as well as information submitted with the protest.
FACTS:
The device in question is referred to as the “TheraCup” and it is a motorized
device that, according to Protestant and the product literature included with the protest,
"combines traditional cupping with cutting-edge ThermaVibration™ technology [and]
utilizes suction, heat and vibration together to create an easy-to-use digitized cupping
experience that optimizes localized relief and recovery through the process of
vasodilation.” The Merriam-Webster website defines “cupping” as “a technique formerly
employed for drawing blood to the surface of the body by application of a glass vessel
from which air had been evacuated by heat to form a partial vacuum.” See
https://www.merriam-webster.com/dictionary/cupping (last visited October 21, 2025).
The device is imported in a retail package that is sold as a “1-pack” with 3
interchangeable cups, or a “2-pack” with two sets of interchangeable cup sizes, or a “6-
pack” with 6 sets of cups. Each package also contains a USB-C charging cable and a
neoprene carrying pouch.
To use the device, a user first selects the cup size best suited for the area they
want to apply the TheraCup, then the user turns on the device and selects the level of
desired suction. Activating the suction function also automatically turns on the first
levels of the heat and vibration functions. The user then adjusts the settings
accordingly, before placing the cup directly on the intended area, such as the back,
arms or legs. The purpose of the TheraCup is to perform cupping therapy by combining
cupping (suction) with heat and vibration for a more efficient and easy-to-use recovery
solution. The TheraCup can be used for regular cupping, gliding cupping 1, and flash
cupping. 2
According to Protestant, each of the TheraCup’s three functions can be used
independently of the other. This means that a user can use the suction function without
heat or vibration, vibration without heat or suction, and heat without vibration or suction.
To use the device without suction, a user simply removes the plastic cup. Removing the
cup automatically shuts off suction but does not turn off the heat or vibration functions.
To turn off vibration, while leaving the suction and heat on, the user would “long-press”
the vibration button. Similarly, to turn off the heat function, while leaving on suction and
vibration, the user would leave the cup on and “long-press” the heat button.
Protestant entered the subject device on July 26, 2023, under subheading
9019.10.20, HTSUS, which provides, in relevant part, for massage apparatus. CBP
subsequently advised Protestant to reclassify the device as a vacuum pump under
subheading 8414.10.00, HTSUS, which provides for “Air or vacuum pumps, air or other
gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether
or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with
filters; parts thereof: Vacuum pumps.”
CBP liquidated the entry on August 30, 2024, classifying the device under
heading subheading 8414.10.00, HTSUS. Additional duties were assessed upon entry
pursuant to heading 9903.88.03, HTSUS, as the device is a product of China.
Protestant opposes the liquidation of the device under subheading 8414,10.00,
HTSUS, and reasserts that the proper provision is instead subheading 9019.10.20,
HTSUS.
1
Gliding cupping entails the user applying a massage medium such as massage oil or lotion to the
intended treatment area. The user then places the cup on areas such as IT (iliotibial) bands, quads, and
calves. Once the cup achieves full suction, the user then lightly lifts the cup up and away from the skin,
slowly gliding over the treatment area.
2
When flash cupping, a user places the cup on the intended area, allowing the pressure to build up for 2-
5 seconds, and then pulls to release the cup.
2
ISSUE:
Whether the subject device is properly classified under heading 8414, HTSUS,
as a vacuum pump; heading 8516, HTSUS, as an electrothermic appliance of a kind
used for domestic purposes; or under heading 9019, HTSUS, as a massage apparatus
LAW AND ANALYSIS:
We first note that the protest was properly filed as a decision on classification
under 19 U.S.C. § 1514(a)(2). The protest was filed on October 4, 2024, which was
timely as it was within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3).
Further review of the protest was properly accorded to the protestant pursuant to 19
C.F.R. § 174.24(b) because this matter involves questions of law and fact that have not
been ruled upon by the Commissioner of CBP or his designee or by the Customs
courts.
Classification under the HTSUS is determined in accordance with the General
Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be
determined according to the terms of the headings of the tariff schedule and any
relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the
remaining GRIs 2 through 6 may then be applied in order.
The subject TheraCup kit is imported as a retail set featuring components that
are classified in different headings. Those components are the TheraCup itself
(headings 8414, 8516 or 9019) and the neoprene carrying pouch (heading 4202); and a
USB-C charging cable (heading 8544). Goods that are prima facie classifiable under
two or more headings are classifiable in accordance with GRI 3, HTSUS. GRI 3 states
the following:
When, by application of rule 2(b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more
headings each refer to part only of the materials or substances contained in
mixed or composite goods or to part only of the items in a set put up for retail
sale, those headings are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise description of the
goods.
(b) Mixtures, composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
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(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be
classified under the heading which occurs last in numerical order among those
which equally merit consideration.
We find that the TheraCup device provides the essential character of the retail
set because the USB-C cable and carrying pouch are accessories that are merely used
to charge and carry the TheraCup, and the entire kit will be classified accordingly.
The HTSUS headings and subheadings under consideration are as follows:
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or
recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight
biological safety cabinets, whether or not fitted with filters; parts thereof:
8414.10.00 Vacuum pumps…
* * * *
8516 Electric instantaneous or storage water heaters and immersion heaters; electric
space heating apparatus and soil heating apparatus; electrothermic hairdressing
apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand
dryers; electric flatirons; other electrothermic appliances of a kind used for
domestic purposes; electric heating resistors, other than those of heading 8545;
parts thereof:
* * *
Other electrothermic devices:
* * *
8516.79.00 Other…
* * * *
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration
or other therapeutic respiration apparatus; parts and accessories thereof:
* * *
9019.10 Mechano-therapy appliances; massage apparatus; psychological aptitude-
testing apparatus; parts and accessories thereof:
9019.10.20 Mechano-therapy appliances and massage apparatus; parts and
accessories thereof…
Note 3 to Section XVI, HTSUS (which contains headings 8414 and 8516),
provides as follows:
Unless the context otherwise requires, composite machines consisting of two or
more machines fitted together to form a whole and other machines designed for
the purpose of performing two or more complementary or alternative functions
are to be classified as if consisting only of that component or as being that
machine which performs the principal function.
Note 3 to Chapter 90, HTSUS, provides that “[t]he provisions of notes 3 and 4 to
section XVI apply also to this chapter.” Also, “In general, multi-function machines are
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classified according to the principal function of the machine … Where it is not possible
to determine the principal function, and where, as provided in Note 3 to Section XVI, the
context does not otherwise require, it is necessary to apply General Interpretative Rule
3(c).” See General Explanatory Note to Chapter 90, Part IV. 3 As the subject device is a
multifunction machine (i.e., suction, heat, and vibration), we must determine which, if
any, of those functions is the device’s principal function.
The suction function of the instant device is virtually identical to that of a vacuum
pump considered in New York Ruling Letter 813195 (August 30, 1995). In that ruling,
CBP examined a kit containing 15 glass suction cups of various sizes, in addition to a
hand-operated vacuum pump, all enclosed in a fitted vinyl briefcase. The purpose of
the kit was to allow a practitioner to provide relief from sore and aching muscles by
attaching the cups to various parts of a client's anatomy to create an airtight seal,
connecting the vacuum pump to the cups and withdrawing a pre-determined amount of
air from the cups, thus creating a suction effect that lifts the skin and underlying tissues,
increasing blood flow to the area and promoting healing, pain relief, muscle relaxation,
and detoxification. The vacuum pump was determined to impart the essential character
of the kit, and the entire kit was classified in heading 8414, HTSUS, as a vacuum pump.
Heading 8516, HTSUS, provides in relevant part, for “electrothermic appliances
of a kind used for domestic purposes.” The term “electrothermic” is not defined by the
relevant tariff headings, legal notes or ENs. As a result, CBP is permitted to consult
dictionaries and other lexicographic materials to determine the term’s common
meaning. See, e.g., Lonza, Inc. v. United States, 46 F.3d 1098 (Fed. Cir. 1995). The
term in question is then construed in accordance with its common and commercial
meanings, which are presumed to be the same. See, e.g., Nippon Kogasku (USA), Inc.
v. United States, 69 C.C.P.A .89, 673 F.2d 380 (1982); Toyota Motor Sales, Inc. v. United
States, 7 C.I.T. 178 (Ct. Int’l Trade 1984); Carl Zeiss, Inc. v. United States, 195 F.3d
1375 (Fed. Cir. 1999). Common and commercial meaning may be determined by
consulting dictionaries, lexicons, scientific authorities and other reliable sources. The
Merriam-Webster website defines “electrothermal” as relating to or combining electricity
and heat, specifically relating to the generation of heat by electricity. 4
https://www.merriam-webster.com/dictionary/electrothermal (last visited July 16, 2025);
see also https://www.collinsdictionary.com/us/dictionary/english/electrothermal (last
visited July 16, 2025). The subject device is an appliance used for domestic purposes
and can generate heat from electricity, which would place it within the scope of heading
8516, HTSUS, if we were to determine that the heating function is the device’s principal
function.
3
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the
official interpretation of the Harmonized System at the international level. While not legally binding, the
ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining
the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
4
The terms “electrothermic” and “electrothermal” may be used interchangeably. Both terms describe the
fundamental principle of using electricity to generate heat.
5
Finally, heading 9019, HTSUS, in pertinent part, provides for massage
apparatus. Protestant asserts that the vibration function of the device is provided for in
heading 9019, HTSUS, and we do not dispute that assertion. However, we disagree
with Protestant’s conclusion that the principal function of the device cannot determined
and, thus, heading 9019 controls the ultimate classification of the device as that heading
occurs last in order among those that merit equal consideration per GRI 3(c).
We note that the TheraCup user manual introduces the device as “a digitized
cupping therapy” that “innovates on the traditional method of cupping therapy.” It is
“intended to stimulate the natural healing process by increasing blood flow to the treated
area,” which is achieved by inducing vasodilation through suction. Also, in order to use
the device, a user first selects the level of suction, which then automatically activates
the TheraCup’s initial levels of heat and vibration. The heat and vibration functions can
only be used independently of the suction/cupping function if the user removes the
device’s cup and thus eliminates the sealed vacuum that is required for the device to
“cup” the skin. By contrast, the TheraCup requires no user modifications should a user
wish to use the suction function alone – a user simply “long presses” the control buttons
associated with the heat and vibration functions to deactivate those functions while the
cupping function continues unabated.
These factors lead us to conclude that the Theracup is designed to maximize the
suction/cupping action in order to increase vasodilation, with the heating and vibration
functions acting to augment the vasodilation effect of cupping. We therefore find that
the principal function of the TheraCup is to function as a vacuum pump of heading
8414, HTSUS, by application of Note 3 to Section XVI, HTSUS, and consequentially
find that the kit itself is classified in that heading by application of GRI 3(b).
HOLDING:
By application of GRIs 1 (Note 3 to Section XVI and Note 3 to Chapter 90), 3(b),
and 6, the subject TheraCup kit is properly classified under heading 8414, HTSUS, and
is specifically described in subheading 8414.10.00, HTSUS, as a vacuum pump. The
general column one rate of duty is 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of
China classified under subheading 8414.10.00, HTSUS, unless specifically excluded,
are subject to an additional 25 percent ad valorem rate of duty imposed by the relevant
Chapter 99 provision, i.e., heading 9903.88.03.
This ruling does not address the applicability of any additional duties that may
apply to the goods discussed herein. Likewise, duty rates are provided for your
convenience and are subject to change. The text of the most recent HTSUS and the
accompanying duty rates are provided at www.usitc.gov.
6
You are instructed to DENY this protest. You are instructed to notify the
protestant of this decision no later than 60 days from the date of this decision. Any
reliquidation of the entry or entries in accordance with the decision must be
accomplished prior to this notification. Sixty days from the date of the decision, the
Office of Trade, Regulations and Rulings will make the decision available to CBP
personnel and the public on the Customs Rulings Online Search System (CROSS) at
https://rulings.cbp.gov/, or other methods of public distribution.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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