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The tariff classification of massage apparatus from China
Issued December 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85038 (December 7, 2000)
Tariff classification
HTS codes: 9019.10.2050
Headings: 9019
Product description
The sample, item number 22721, has a “C” shaped acrylic handle, which has indentation for the fingers; item 22722 has a “Y” shape with a gripping handle which is about 4 inches long and .7 inch in diameter. Both have two, side-by-side, plastic polyhedrons, which due to the small size of the triangles which make up their surfaces, are approximately spherical. The polyhedrons can freely spin around a plastic shaft which is about 2.5 inches in length and .2 inch in diameter. They are clearly designed to be rolled over parts of the body. You propose classification in HTS 3924.90.55. However, a more specific heading applies, and its Note 2-q excludes from Chapter 39, HTS, the articles of Chapter 90, HTS.
CBP rationale
The applicable subheading for both items will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, not electrically operated.
Full text
NY G85038 December 7, 2000 CLA-2-90:RR:NC:MM:105 G85038 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Mr. Edward Murray Paris Presents Incorporated 3800 Swanson Court POB 9000 Gurnee, IL 60031-9000 RE: The tariff classification of massage apparatus from China Dear Mr. Murray: In your letter, dated November 27, 2000, you requested a tariff classification ruling. The sample, item number 22721, has a “C” shaped acrylic handle, which has indentation for the fingers; item 22722 has a “Y” shape with a gripping handle which is about 4 inches long and .7 inch in diameter. Both have two, side-by-side, plastic polyhedrons, which due to the small size of the triangles which make up their surfaces, are approximately spherical. The polyhedrons can freely spin around a plastic shaft which is about 2.5 inches in length and .2 inch in diameter. They are clearly designed to be rolled over parts of the body. You propose classification in HTS 3924.90.55. However, a more specific heading applies, and its Note 2-q excludes from Chapter 39, HTS, the articles of Chapter 90, HTS. The applicable subheading for both items will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, not electrically operated. The general 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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