The tariff classification of a Pillow Massager from Chinaand Taiwan

NY 873677 May 18, 1992 CLA-2-90:S:N:N1:119 873677 CATEGORY: Classification TARIFF NO.: 9019.10.2000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. 1515 Broadway - 43rd Floor New York, NY 10036 RE: The tariff classification of a Pillow Massager from China and Taiwan Dear Mr. Eisen: In your letter dated April 22, 1992, you requested a tariff classification ruling on behalf of Avon Products, Inc., New York, NY. The Pillow Massager consists of a thick foam cylindrical pillow with a zippered textile cover. Inside the foam material is a long plastic tray housing two batteries and a vibrating mechanism that is connected to an external switch. The pillow is approximately 12 inches in length and 5 inches in diameter. The pillow can be used to provide a vibrating massage to various parts of the body. The applicable subheading for the Pillow Massager 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 rate of duty will be 4.2 percent. 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. The sample is being returned as requested. Sincerely, Jean F. Maguire Area Director New York Seaport