CLA-2-68:RR:NC:1:126
Ms. Lizabeth Wellborn
Borders Group, Inc.
100 Phoenix Drive Ann Arbor, MI 48108-2202
RE: The tariff classification of a “hot stone massage kit” from China
Dear Mr. Wellborn:
In your letter dated July 7, 2008, you requested a tariff classification ruling regarding a massage kit.
A sample was submitted with your ruling request. The merchandise consists of smooth, worked stones and a small book explaining “hot stone massage.” These items are packed together in a retail box.
The appearance of the stones indicates that they have been tumbled.
In “hot stone massage therapy,” a therapist places heated rocks on the body of the person receiving the massage.
The packaging of this product indicates that the stones are basalt.
In your letter you suggested that this merchandise should be classified as a book in heading 4901 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of this product is imparted by the basalt rocks, not the book. The stones are more substantial than the book. The stones will actually be used in the performance of the massage therapy. These rocks are more significant to the kit than the book. The merchandise is classifiable as stone in Chapter 68; Chapter 49 is not applicable.
The applicable subheading for the set consisting of basalt stones and a small book will be 6802.99.0060, HTSUS, which provides for worked monumental or building stone (except slate) and articles thereof…other: other stone. The rate of duty will be 6.5 percent ad valorem.
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/.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
While the book and the gift box are marked “Printed in China,” there is no marking which indicates that the stones are made in China. The marking on the gift box must also indicate - in a legible, indelible, permanent and conspicuous manner - that the stones are made in China.
Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," “Product of," or other words of similar meaning.
Since the gift box is marked with the words “New York, New York,” marking with the word “China” alone would not be sufficient. The words “Made in China,” “Product of China” or similar words should appear on the box in a legible, indelible, permanent and conspicuous manner.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division