CLA-2-90:OT:RR:NC:4:405
Ms. Jeanette Arciero
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Massagers from China
Dear Ms. Arciero:
In your two letters dated June 26, 2013, you requested a tariff classification ruling. One sample, in its retail packaging, was provided with each letter.
In one letter, the sample is a Neck and Shoulder Massager, MG 115. Your description is:
“Item number 931940 is a Neck and Shoulder Massager. This item is a back neck and shoulder massager. This item is designed to wrap around the neck and can be placed over the shoulder. It is both battery powered and comes with AC adapter and works at 4.8 watts. The massager has two setting for intensity of massage, and also has a heat function.”
In your other letter, the sample is a Massage Seat Cover, MG 156. Your description is:
“Item number 931955 is a Massage seat cover. This item is a back massager that is designed to fit on top of a chair/seat. It is designed to sit upon and rested against for the purpose of massaging the back, with three points of massaging. The massager has a heat function vibrating massage with two settings. The massager runs at 12 watts and 12 volts and has an AC adapter included.”
In both cases, it is quite unlikely that they would be used other than during the specific time when the user sought the massage or the massage/heat effects. The seat cover clearly cannot be used as seating by itself, but only as a cover for another seat/chair. The AC Adaptor is noted in large print on the retail package for both.
New York Ruling Letter A85934, dated July 30, 1996, classified a similar vibrating neck massager in 9019.10.20, Harmonized Tariff Schedule of the United States (HTSUS).
New York Ruling Letter A88398, dated October 18, 1996, classified a similar vibrating/heating massaging seat cushions in 9019.10.20, HTSUS.
The applicable subheading for the MG 115 and 156 will be, 9019.10.2035, HTSUS, which provides for Massage apparatus powered by an AC adapter. 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 J. Russo
Director
National Commodity Specialist Division