CLA-2-94:OT:RR:NC:N4:433
Ashley Hong
Compliance Manager
Nissin International Transport USA, Inc.
1540 west 190th Street
Torrance, CA 90501
RE: The tariff classification of a massage chair from China.
Dear Ms. Hong:
In your letter dated October 18, 2012, you requested a tariff classification ruling. Illustrative literature was provided.
Item HT 135, is the Human Touch®, WholeBody® Massage Chair. The chair has a metal frame, padded seat, padded backrest and head pillow, and is available in various designer finishes. The chair measures 67-inches long by 28.5-inches wide by 28-inches high, weighs 138 pounds, and has a weight limitation of up to 285 pounds. The chair’s backrest and footrest are adjustable allowing one to modify the positioning of the massage area. The massage mechanism recreates various motions of a massage using advanced electronic technology when plugged into a standard 110-112 volt outlet. This item avails itself with five modes of message techniques, such as (1) rolling, (2) percussion, (3) compression, (4) kneading, and (5) foot and calf. It is stated on the Human Touch website: Take a seat in the luxuriously upholstered chair and indulge in any of three invigorating pre-programmed massage programs, which expertly incorporate the five techniques used by back and spinal care professionals.
The applicable subheading for the Human Touch®, WholeBody® Massage Chair, having a metal frame, will be 9401.71.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division