CLA-2-44:OT:RR:NC:2:230
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495
RE: The tariff classification of a back stretcher from China
Dear Ms. Pendris:
In your letter dated August 23, 2010 you requested a tariff classification ruling.
You requested a binding classification ruling on a “Back Stretcher”. A sample was submitted for our review and will be returned to you as requested. The device is composed of a convex cottonwood frame upholstered over its upper side with polyfoam padding and a covering of polyester and PVC materials. According to the submitted product literature, the stretcher has a unique curvature that is designed for stretching a person’s back and intercostal muscles. The item is placed on the floor, and the user positions their back over the curve, with their spine parallel to the length of the board. This positioning results in the stretching of the noted muscle groups. The stretcher measures approximately 17 ¼” (l) x 10 1/8” (w) x 4” (h at highest point).
The back stretcher is a composite good made up of multiple components of varying classifications. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives the item its essential character. The essential character of the back stretcher is imparted by the curved wood base which gives the item its muscle stretching properties. The cushioning and cover materials add elements of comfort and convenience to the article.
The applicable subheading for the back stretcher will be 4421.90.9760, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 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/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division