CLA-2-90:RR:NC:N1:105 I84462

Ms. Maria DaRocha
D&D Customhouse Brokerage
701 Newark Avenue Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of Nukkles belts from China

Dear Ms. DaRocha:

In your letter dated July 17, 2002, for Products of Tomorrow, you requested a tariff classification ruling.

The sample is a plastic device to permit the user to more easily massage hard to reach spots of the body. By placing the units in the belt and then holding either end of the belt, they can theoretically massage their back, hamstrings or any other hard to reach area. The cut holes at either end of the belt are meant to work as handles for easier gripping.

The applicable subheading for the Nukkles belt will be 9019.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical mechno-therapy appliances and massage apparatus; parts and accessories thereof. The 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 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division