CLA-2-90:RR:NC:N1:105 J84638
Ms. Graciela DeAlcon
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410 - L32
RE: The tariff classification of a Foot Spa from China
Dear Ms. DeAlcon:
In your letter dated May 1, 2003, you requested a tariff classification ruling.
You describe your import as follows:
“Vendor Stock #: DR6686
Item Description: Foot Spa
Contains: Water Jets,
Three Pedicure attachments
Infrared Heat property
Produce Bubbles
Provides Massage”
The retail packaging on your sample describes it in the largest print as a Dr. Scholl’s, O3 Pure, Ozone Foot Spa. Although you do not reference it in your description, the sample apparently includes a device to produce ozone and inject it into the water “to disinfect water and help eliminate bacteria.” Since a foot must be in the water for the item to be of use, your item is quite different from the Purifying Machinery and Apparatus for Liquids in HTS 8421.
The sample has an electric cord which plugs directly into a standard outlet.
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.
Noting HTS General Rule of Interpretation 3-c and Headquarters Ruling Letter 963727 JAS, 1-28-01, the applicable subheading for your sample will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, electrically operated, not powered by AC adapter. The rate of duty will be free.
The sample is being returned to you in a separate mailing.
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