D89029 D8 Ruling Active

The tariff classification of a Massage Apparatus from ChinaDear Ms. Denny:

Issued March 24, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.10.2045

Headings: 9019

Product description

Model #710 “Swirl & Soothe Foot Therapy” provides massage for tired, aching feet. It can also be used to massage the lower back, neck, calves, and arm muscles. It operates via powerful kneading motors which create a forward and reverse rolling action. A permanent interior cover protects the rollers. The unit is electrical, plug-in and also features speed and direction controls.

CBP rationale

The applicable subheading for this item will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for message apparatus; not powered by battery or by an AC adapter.

Full text

NY D89029 March 24, 1999 CLA-2-90:RR:NC:MM:105 D89029 CATEGORY: Classification TARIFF NO.: 9019.10.2045 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of a Massage Apparatus from China Dear Ms. Denny: In your letter, dated March 2, 1999, you requested a tariff classification ruling on behalf of J B Research, Inc. Model #710 “Swirl & Soothe Foot Therapy” provides massage for tired, aching feet. It can also be used to massage the lower back, neck, calves, and arm muscles. It operates via powerful kneading motors which create a forward and reverse rolling action. A permanent interior cover protects the rollers. The unit is electrical, plug-in and also features speed and direction controls. The applicable subheading for this item will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for message apparatus; not powered by battery or by an AC adapter. The rate of duty will be free. 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 James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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