CLA-2-90:RR:NC:MM:105 D86651

Mr. Nirmal S. Kalsi
Kalsitechnic Solutions Ltd.
7075 - 126 B Street
Surrey, B.C.
V3W 6G3, Canada

RE: The tariff classification of a massager from Canada

Dear Mr. Kalsi:

In your letter, dated December 23, 1998, you requested a tariff classification ruling. Your “Relaxica” is a vibrating device with straps and a “mask”, which is designed to be used on the face and head.

The applicable subheading for this item will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, which is battery powered and which is 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 entrydocuments 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