CLA-2-90:OT:RR:NC:N3:135
Ms. April Ferreira
Allstar Marketing Group
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of a heating and massaging pad from China
Dear Ms. Ferreira:
In your letter received on July 23, 2019 and the previous letter dated June 19, 2019, your company requested a tariff classification ruling. Two representative samples (one with vibration motors and the other one without them) accompanying the latter letter were submitted and will be returned. Only the sample with vibration motors is subject to this ruling request.
The representative sample, KS 2019V16, is a weighted heating and massaging pad, measuring approximately 12 inches in width by 24 inches in length. The pad is made of polyester fabric. Approximately four pounds of clay beads and two vibration motors are contained within the pad, which is connected to a heating and massaging controller via a cable. A power cord with a plug attached to the controller at one end will be inserted directly into a AC outlet. The controller allows the user to control both heat and massage on three settings: low, medium, and high.
The pad performs both heating and massaging functions. Since the principal function of the product cannot be determined, it will be classified according to General Interpretative Rule 3 (c). The applicable subheading for the heating and massaging pad will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achaon-therapy appliances and massage apparatus … [m]assage apparatus: [e]lectrically operated: [o]ther: [o]ther.” The general 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 https://hts.usitc.gov/current.
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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division