Celco Customs Service Company
9660 Flair Drive, Suite 226
El Monte, CA 91731
RE: The tariff classification of a “Slimming Machine” from China
Dear Ms. Wang:
In your letter dated August 29, 2007, you requested a tariff classification ruling.
The item referred to in your request, is an electronic slimming machine. It consists of an electric power panel, electrical wires and circular electrodes. The control panel is encased in plastic and contains six control buttons. The item is approximately 4 inches in length by 6 inches wide and operates on two “AA” batteries.
In use, the circular electrodes (pads) are placed on the abdominal muscles. When the unit is turned on, electric impulses are transmitted, through the wires and electrodes, into the nerves of the stomach muscles. It is claimed that the electrical nerve/muscular stimulation will help slim and tone the stomach area.
The applicable subheading for the “Slimming Machine” will be 8543.70.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions…:Other machines and apparatus: Other: Other: For electrical nerve stimulation”. The 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 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 regarding the ruling, contact National Import Specialist Steve Pollichino at 646-733-3008.
Robert B. Swierupski