CLA-2-90:TC:A15: MLL C86509

Mr. David M. Rickert, Vice-President
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a QMM-Magnetic massager from China.

Dear Mr. Rickert:

In your letter dated March 19, 1998 on behalf of LTD Commodities, Incorporated, you requested a tariff classification ruling. The QMM-Magnetic massager is a battery operated vibrator placed in plastic foam and stuffed in a zippered nylon textile pillow cover. A textile belt is sewn to the back enabling the massager to be worn on the body.

The applicable subheading for the massager will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances and massage apparatus: Electrically operated: Battery powered: Other. The rate of duty will be 0.8 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.


Sincerely,

Robert M. Jacksta
Port Director
Washington, D.C.