The tariff classification of a plastic massager from Taiwan

NY G87646 March 12, 2001 CLA-2-90:RR:NC:MM:105 G87646 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Mr. Edward Murray Paris Presents Inc. 3800 Swanson Court Gurnee, IL 60031 RE: The tariff classification of a plastic massager from Taiwan Dear Mr. Murray: In your letter, dated February 22, 2001, you requested a tariff classification ruling. The sample, which you call “Item 24538 Frosted Car Massager,” has a tag stating, “Body Touches...Hand Held Body Massager...To use, gently apply pressure while rolling back and forth...$12.00.” It consists primarily of four spherical plastic “wheels,” about 1.5 inches in diameter, which can roll on the two “axles” attached to a hand grip, about 5 inches long. You state that the item may be sold either separately or as an element in a gift sets. Since you have submitted no samples or information about the gift sets, this ruling will apply to the imports imported separately, but not necessarily to those, if any, imported in gift sets already packaged for retail sale, noting HTS General Rule of Interpretation 3. The applicable subheading for this item will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electric massage apparatus. 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