CLA-2-90:OT:RR:NC:N4:405
Judy/Xinyi Zhan
Green Light Customs Broker House
11727 Logan Ridge Dr.
Houston, TX 77072
RE: The tariff classification of a foot massage related item from Vietnam.
Dear Ms. Zhan:
In your letters dated December 12, 2011 and February 8, 2012, on behalf of T4 SPA Concepts & Design, LLC., you requested a tariff classification ruling. No samples were provided.
You sent additional information, including additional, annotated photographs, to NIS 422 on March 5, 2012.
Your import contains, in one box, a unit that has a foot tub, a platform for a chair for the person with their feet in the tub, and a ledge with a dimpled foot rest. The tub has openings for the output of water jets that will be added after importation. The foot rest would typically be used when the person is also getting a pedicure.
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
We do not find any of those exclusions to apply.
The applicable subheading for your import will be 9019.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, "Other" parts or accessories of massage apparatus. 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,
Thomas Russo
Director
National Commodity Specialist Division