CLA-2-90:OT:RR:NC:N3:135
David Prata
CVS Pharmacy, Inc.
Mail Code 5055 Woonsocket, RI 02895
RE: The tariff classification of a Foot Work reflexology kit from China
Dear Mr. Prata:
In your letter dated July 25, 2023, you requested a tariff classification ruling.
The subject merchandise is identified as a Foot Work reflexology kit (CVS Pharmacy item number 598385). It is comprised of a foot roller massage tool of Schima wood (51% of set value); one pair of knitted socks (77% cotton, 21% polyester, 2% spandex) printed with a reflexology chart on the bottom (46% of set value); and an eight-page printed paper instruction booklet (3% of set value). The components are packaged for retail sale in a paperboard canister. The user is instructed in the use of the foot roller for general foot massage, to be followed by targeted massage using the reflexology chart printed on the socks.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In this case, since no one heading in the tariff schedule covers the components of the kit in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. Upon examination of the facts presented in this case, we consider this kit to qualify as a set for classification purposes and that the foot roller massage tool would impart the essential character to this set. Accordingly, classification will be derived pursuant to GRI 3(b). The applicable subheading for the reflexology kit will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]echano-therapy appliances; massage apparatus…: [m]assage apparatus: [o]ther.” The general 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division