CLA-2-90:RR:NC:N1:105 J84636
Ms. Graciela DeAlcon
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410 - L32
RE: The tariff classification of a Bath Jet Spa #BJS6000 from China
Dear Ms. DeAlcon:
In your letter dated May 1, 2003, you requested a tariff classification ruling.
The sample submitted is a bath jet spa that is powered by an AC adapter constructed of plastic with a settings knob atop that adjusts to jet stream or bubbles and jet stream depending upon ones preference. It comes with three suction cups for placing on the side of the tub and two additional plastic attachments that provide the water massage. One attachment is a hose with a handheld piece. The other has two water jets that you can point in different directions.
You stated that you believe the classification for this product is 9019.10.2010. The item does not meet the specifications of this provision, since it is not used to treat diseases of the joint and muscles by mechanical reproduction of various movements that is usually carried out under medical supervision noting Harmonized System Explanatory Note (I) to 90.19.
The applicable subheading for the bath jet spa will be 9019.10.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus powered by an AC adapter. 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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division