G85174 G8 Ruling Active

The tariff classification of a neck massager from Taiwan

Issued December 22, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.10.2050

Headings: 9019

Product description

You state: “The enclosed sample, style BP-123T, is a plastic neck massager. It has a curved handle and three rubber disks at one end. The rubber disks are rolled back and forth to create a massaging effect.”

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 G85174 December 22, 2000 CLA-2-90:RR:NC:MM:105 G85174 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Ms. Dana Bounds Fritz Companies, Inc 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a neck massager from Taiwan Dear Ms. Bounds: In your letter, dated December 7, 2000, for Design Resources, Inc, you requested a tariff classification ruling. You state: “The enclosed sample, style BP-123T, is a plastic neck massager. It has a curved handle and three rubber disks at one end. The rubber disks are rolled back and forth to create a massaging effect.” 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). The sample is being returned to you in a separate mailing. 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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