CLA-2-90:RR:NC:N1:105
Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
New York, NY 10018
RE: The tariff classification of a Massage Pillow from China
Dear Ms. Whitley:
In your letter dated May 9, 2007, you requested a tariff classification ruling. A sample, PM-6038, was provided. You refer to it as a Massage Pillow.
You describe it, “Neck Cushion with massager and soothing Sound Function. The cover is made of 100% polyester, the filling is foam and the hand control is ABS plastic.”
When the 3 AAA batteries are in the hand control, the Neck Cushion can be switched to vibrate moderately or stronger, depending on the level chosen. When the sound is turned on, nature sounds (birds chirping, etc.) come from small speakers in the cushion. The cushion is shaped approximately like a thick horseshoe for the back of the neck.
We consider the massage function, at minimum, to be in the last heading that equally merits consideration under HTSUS General Rule of Interpretation 3-c.
The applicable subheading for your sample will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Battery powered massage apparatus, not handheld. 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