CLA-2-90:OT:RR:NC:N4:405
Mr. Rick Henson
Let’s Gel, Inc. 13809 Research Boulevard Austin, TX 78750
RE: The tariff classification of Liquid Gel Percussion Massager from China
Dear Mr. Henson:
In your letter dated August 27, 2010, you requested a tariff classification ruling.
From the attached literature, the item is a Liquid Gel Percussion Massager. The user wraps it around a part of their body, e.g., the back or a leg, selects a level of intensity/timing of the percussions, and turns the device on via the supplied remote control. The Massager is connected to a standard AC outlet. There is no indication that an external AC adapter is used.
You propose classification in HTSUS 9019.10.2010, which provides for Mechano-Therapy Appliances. Harmonized System Explanatory Note I to 9019 states that Mechano-Therapy Appliances are “mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements” and “such treatment is usually carried out under medical supervision…” Your item is not a Mechano-Therapy Appliance.
The applicable subheading for the Liquid Gel Percussion Massager will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” electrically powered massage apparatus. 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division