CLA-2-90:OT:RR:NC:N3:135
Katelin Locasto
Kcarlton International Inc.
2962 SW 26th Terrace, Suite 111 Fort Lauderdale, FL 33312
RE: The tariff classification of a Naughty Noodle from China
Dear Ms. Locasto:
In your letter dated May 14, 2024, you requested a tariff classification ruling on behalf of your client, Naughty Noodle LLC. Additional information was provided by email, dated May 31, 2024.
The Naughty Noodle is a cylindrical, flexible, vibrating pool float measuring 55 inches long by 6 inches wide, and having an 18 inch circumference. It is composed of a hollow outer NBR (nitrile-butadiene rubber) layer, a solid inner NBR core embedded with two vibrating motors powered by a rechargeable lithium-ion battery, and a control unit (a cap) at one end containing a USB charging port and on/off vibration intensity control buttons. A charging cable is also included in the retail package. The Naughty Noodle is said to promote relaxation while maintaining buoyancy in the pool and is capable of massaging various areas of the body both in and out of the water.
You suggest this product is classifiable as water-sport equipment under subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The Naughty Noodle is a composite good made of different components designed to perform more than one function. It will be classified based on General Rule of Interpretation (GRI) 3(b). The Explanatory Notes to the HTSUS, GRI 3(b), states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. In this case, we found the essential character of the Naughty Noodle is imparted by the massaging component.
The applicable subheading for the“Naughty Noodle”will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]echano-therapy appliances; massage apparatus…parts and accessories thereof: [m]assage apparatus: [e]lectrically operated: [b]attery powered: [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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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