CLA-2-90 OT:RR:NC:N2:235
Ms. Maria E. Celis
Neville Peterson LLP
One Exchange Plaza
55 Broadway
Suite 2602
New York, NY 10006
RE: The tariff classification of a massage ball from China.
Dear Ms. Celis:
In your letter dated March 16, 2015, you requested a tariff classification ruling.
The Spoonk Groove Ball is a round massage ball that measures approximately six inches in diameter. The surface of the ball is covered in 160 rounded, plastic points. The user can roll the ball between their hands, under their feet, or over any sore muscle area, which your client states “relieves muscle tension or pain while rejuvenating and rebalancing the body.”
The sample will be returned to you as requested.
The applicable subheading for the Spoonk Groove Ball will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Massage Apparatus: Not electrically operated.” 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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division