LA-2-90:RR:NC:MM:105 G81838
Suzanna Langston
Blue Ridge International Products Company
P.O. Box 989
Freeport, FL 32439
RE: The tariff classification a back massager from China
Dear Ms. Langston:
In your letter, dated September 1, 2000, you requested a tariff classification ruling.
The package for the Aspen Woods Vibrating Lumbar Massager states, “Relaxing vibrations soothe lower back.” When the user leans back on the textile pad, the relatively large mechanical element begins to vibrate. The item is about 19 inches long, 9 inches high, and 3 inches thick (uncompressed). Due to the thick foam, it is very “fluffy,” excluding the vibrating mechanism. Without the foam, the edges of the vibrating mechanism would be quite uncomfortable against the back. You state the “Vibrator-Mechanical Parts” are 65 % of the item’s “Material Composition,” we presume you mean by weight. Your average FOB purchase price is approximately $4.
The applicable subheading for this item will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatuses which are battery operated, not hand held. The general rate of duty will be free.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division