CLA-2-90:RR:NC:1:119 B82919
Ms. Linda Li
7 Capen Hill Road
Sharon, MA 02067
RE: The tariff classification of a foot massager from China
Dear Ms. Li:
In your letter dated February 28, 1997, you requested a tariff classification ruling on a foot massager.
The foot massager is described in your letter as a device made almost entirely of wood, but has short metal rods that attach the ends of each roller to the supports. There are eight rollers, set in two rows of four each, which attach between three supports. Each roller has about 91 raised bumps cut away, which serve to apply pressure to the foot as it is rolled across the rollers. The device is approximately 12 1/2 by 4 1/4 inches.
Four photographs of the foot massager were submitted.
The applicable subheading for the foot massager will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The duty rate will be 1.7 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division