CLA-2-90 :OT:RR:NC:N4:405
Marian Clare
UTC Overseas, Inc.
420 Doughty Boulevard
Inwood, NY 11096
RE: The tariff classification of a back massager from Korea
Dear Ms. Clare:
In your letter dated April 1, 2009, you requested a tariff classification ruling on behalf of Korusa, LLC. A sample was provided.
Per the sample, the product in question is known as the Shower Masseuse Back Massager. The item has a plastic base plate with six suction cups fastened to its rear. At the front of the base plate is an attachment consisting of four plastic stems with spherical tips. According to the box the sample came with, the plastic stems are known as “massage fingers”. The product is designed to be attached to the wall of one’s shower, at which time an individual can then massage their back by leaning against the protruding “massage fingers”. The position of the “massage fingers” can be adjusted by loosening a knob on the device and sliding it vertically to the desired height.
The Shower Masseuse Back Massager is packaged with a small bottle of Therapeutic Massage Oil, which is intended for use with the massager to reduce friction. We consider the two to be a set, in which the massager provides its essential character. Regarding the oil, perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436 1130.
The applicable subheading for the Shower Masseuse Back Massager set will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage Apparatus, not electrically operated. The rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division