A88398 A8 Ruling Active

The tariff classification of Chair Massagers from China

Issued October 18, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.10.2000

Headings: 9019

Product description

The articles to be imported are seat cushion massagers made of fabric covered fire resistant foam. The cushions have a large seat (21" by 18") and a high back (27"). They contain a DC electric motor with 12 volt switches and can operate from a 120 volt transformer or a cigarette lighter adapter. There is a hand held control with variable speeds for massaging various areas of the body. The massagers are designed to be used in the home or in a car. The sample you furnished has a vibrating mechanism only while the additional model you plan to import also features a heating unit.

CBP rationale

The applicable subheading for the Chair Massagers, with or without heating unit, 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 A88398 October 18, 1996 CLA-2-90:RR:NC:119:A88398 CATEGORY: Classification TARIFF NO.: 9019.10.2000 Mr. Art Taylor Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of Chair Massagers from China Dear Mr. Taylor: In your letter dated October 3, 1996 you requested a tariff classification ruling. The articles to be imported are seat cushion massagers made of fabric covered fire resistant foam. The cushions have a large seat (21" by 18") and a high back (27"). They contain a DC electric motor with 12 volt switches and can operate from a 120 volt transformer or a cigarette lighter adapter. There is a hand held control with variable speeds for massaging various areas of the body. The massagers are designed to be used in the home or in a car. The sample you furnished has a vibrating mechanism only while the additional model you plan to import also features a heating unit. The applicable subheading for the Chair Massagers, with or without heating unit, 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 2.5 percent. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Jacques Preston 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 →