CLA-2-85:RR:NC:1: 112 K88956
Ms. Maurine Cecil
American Shipping Company, Inc.
400 Ocenagate, Suite 1106
Long Beach, CA 90892
RE: The Tariff Classification of a "Light Relief” from China
Dear Ms. Cecil: In your letter dated August 9, 2004 you requested a tariff classification ruling. As indicated by the submitted sample, the "Light Relief”, consists of a plastic hand-held module with a rubberized pad containing an array of 59 colored infrared LED’s. The unit is intended to emit energy in the infrared spectrum to provide topical heating for the purpose of elevating and/or maintaining tissue temperature. It is used whenever heat application is prescribed for personal comfort and the temporary relief of minor pain, stiffness muscle spasm, muscle relaxation and blood circulation.
The applicable subheading for the "Light Relief" will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division