CLA-2-90:RR:NC:N1:105 J87320
Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Facial Spa Model # FAC-100 from China
Dear Ms. Santos:
In your letter dated July 9, 2003, you requested a tariff classification ruling.
The sample is a facial spa, facial cleanser and pore refiner item. It is a 4 in 1 system used to cleanse, exfoliate, tone and moisturize the skin. The unit is powered by an AC adapter charging base that spins any of the three spinning attachments, plus 2 suction cup attachments, all of which are on plastic disks about 1½” in diameter. These disks are in their own plastic storage case. The massage rollers have five rotating ball-bearing type spheres which stimulate and tone your face and neck with a gentle massage.
Exclusion (n) in the Explanatory Notes to Harmonized System Heading 85.09 (electro-mechanical domestic appliances, with self-contained electric motor) excludes massage apparatus (heading 90.19).
This product cannot be classified by reference to General Rule of Interpretation 3(a) or 3(b). The massaging aspect of the item is classified under the Heading which occurs last in numerical order among those which equally merit consideration, noting General Rule of Interpretation 3(c). New York Ruling Letter H85886, 1-03-02.
The applicable subheading for the facial spa will be 9019.10.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus powered by 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