CLA-2-90:OT:RR:NC:4:405
Mr. Gert Rechenmacher
Airpressure Bodyforming GmbH
Europastra #223; 8/T02
Villach 9500, Austria
RE: The tariff classification of components for a slim belly massage kit from China
Dear Mr. Rechenmacher:
In your letter dated August 8, 2013, you requested a tariff classification ruling. No samples were provided, but you did provide several photos.
New York Ruling Letter N242310, mailed to you on June 18, 2013, classified your slim belly massage kit. You have now clarified which components you are requesting a separate classification for and have provided more information concerning them as we requested. The items in question are the Slim Belly Belt, Pump Pack, Mobile Phone Pack, Valves and Charger.
None of those components is, in itself, an incomplete or unfinished massage apparatus under Harmonized System General Rule of Interpretation 2-a.
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, dated 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 Harmonized Tariff Schedule of the United States (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.
The Slim Belly Belt incorporates valves, tubing, etc. in a specially designed belt which goes around the wearer’s waist and which is imprinted SlimBelly. The combination of subcomponents make it identifiable as “suitable for use solely or principally” with the massage kit. While each of its subcomponents would likely be excluded from Chapter 90, no one heading would include all of its “nonsubordinate functions” so the preferred classification for this “combination apparatus” is as a part of massage apparatus since that describes it more completely, analogously to the item in US Court of Appeals for the Federal Circuit (CAFC) 00-1263, 4-19-01, GEMS v. US.
Separately imported Anti-Embolism Wraps were classified in 9019.10.2090, HTSUS, in New
York Ruling Letter M80645, dated March 1, 2006.
Regarding the other four items, the principle in CAFC 00-1263 does not apply, and, imported separately, they are excluded from Chapter 90 by either its Note 2-a and/or HTSUS Add. US Rule of Interpretation 1-c.
The applicable subheading for the Slim Belly Belt will be 9019.10.2090, HTSUS, which provides for, inter alia, parts and accessories of massage apparatus. The rate of duty will be free.
The applicable subheading for the valves will be 8481.80.1050, HTSUS, which provides for other hand operated valves of copper having a pressure rating under 850 kPa. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the power supply unit/charger will be 8504.40.9510, HTSUS, which provides for “other” Static Converters. The rate of duty will be 1.5 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the Mobile Phone Pack or the Pump Pack. Your request for a classification ruling should include a sample of each article in the condition in which they will be imported into the United States, their retail packaging, a list of the component materials of each article, and a statement as to which material makes up the outermost surface of each article. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 specifically regarding the classification of the valves, contact Acting National Import Specialist M. Volpe at (646) 733-3009. If you have any questions specifically regarding the classification of the power supply/charger, contact National Import Specialist S. Pollichino at (646) 733-3008. If you have any questions specifically regarding the information requested for the two Packs, contact National Import Specialist V. Lazaro at (646) 733-3041. If you have any other questions regarding the ruling, including the classification of the Slim Belly Belt, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division