A86754 A8 Ruling Active

The tariff classification of Massagers from India

Issued September 12, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.10.2000

Headings: 9019

Product description

The tariff classification of Massagers from India

CBP rationale

three multiple node rollers. The Handy Massager consists of an arc shaped handle attached to two curved dowels, each with a large and a small ball fitted at either end. The applicable subheading for the four massagers 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 2.5 percent. Articles classifiable under subheading 9019.10.2000, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However the recently enacted GSP Renewal Act of 1996 does not take effect until October 1, 1996. Therefore if the merchandise is imported and entered prior to that date, duty will have to be deposited and a claim for refund can be filed at a later date.

Full text

NY A86754 September 12, 1996 CLA-2-90:R:N4:119 A86754 CATEGORY: Classification TARIFF NO.: 9019.10.2000 Mr. Darren Frattali-Bridger The Body Shop P.O. Box 1409 Wake Forest, NC 27588 RE: The tariff classification of Massagers from India Dear Mr. Frattali-Bridger: In your letter dated August 14, 1996 you requested a tariff classification ruling. The articles to be imported are massaging devices made of wood. The samples you furnished can be described as follows. The Small and the Large Muscle Roller Massagers have a long handle attached to a semi-circular fork that holds a double node roller with multiple ridges. The Triple Footsie Roller measures 7 3/4 inches in overall length and 5 1/4 inches in width, and consists of a frame holding three multiple node rollers. The Handy Massager consists of an arc shaped handle attached to two curved dowels, each with a large and a small ball fitted at either end. The applicable subheading for the four massagers 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 2.5 percent. Articles classifiable under subheading 9019.10.2000, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However the recently enacted GSP Renewal Act of 1996 does not take effect until October 1, 1996. Therefore if the merchandise is imported and entered prior to that date, duty will have to be deposited and a claim for refund can be filed at a later date. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →