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817065 81 Ruling Active

The tariff classification of a massage cushion with adapter, from China

Issued December 6, 1995 by U.S. Customs and Border Protection.

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81 817065 (December 6, 1995)

Tariff classification

HTS codes: 9019.10.2000

Headings: 9019

Product description

The item is a foam-filled, contoured massage cushion with a strap that is attachable to a seat. This cushion measures approximately 13 inches by 13 inches. On the side of the cushion there is a power switch and a plug for an adapter that is imported with the unit. A sample was submitted.

CBP rationale

The applicable subheading for the massage cushion with adapter will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof.

Full text

NY 817065 December 6, 1995 CLA-2-90:R:N4:119 817065 CATEGORY: Classification TARIFF NO.: 9019.10.2000 Mr. William A. Vollmerhausen Preclassification Leader Kmart Corporation 3100 West Big Beaver Road Troy, Michigan 48084-3163 RE: The tariff classification of a massage cushion with adapter, from China Dear Mr. Vollmerhausen: In your letter dated November 20, 1995, you requested a tariff classification ruling. The item is a foam-filled, contoured massage cushion with a strap that is attachable to a seat. This cushion measures approximately 13 inches by 13 inches. On the side of the cushion there is a power switch and a plug for an adapter that is imported with the unit. A sample was submitted. The applicable subheading for the massage cushion with adapter will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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