The tariff classification of a foot spa Model #FS014 from China

NY I81778 May 16, 2002 CLA-2-90:RR:NC:N1:105 I81778 CATEGORY: Classification TARIFF NO.: 9019.10.2045 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of a foot spa Model #FS014 from China Dear Ms. Meagher: In your letter, with sample, dated May 1, 2002, for Water Pik Inc., you requested a tariff classification ruling. You describe the import: “The foot spa can be used either wet or dry. The model # is FS014. The features include a massage setting, bubble bath, heat, aromatherapy, reflexology footbed, and a loofah footbed. Every model features an inclined footbed for comfortable foot and leg position. The foot spa also includes such features as easy carry handles and anti skid feet. The spa is an electrically operated foot bath/massager. It can be used wet or dry.” The massage components of this composite good are covered by the last of the headings for the components which equally merit consideration as supplying the essential character. You propose classification in HTS 9019.10.2035. However, the sample does not use a separate AC adapter to convert to the DC input needed. The integral electrical cord is plugged directly into a grounded AC outlet. The applicable subheading for the foot spa-massager will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for electrically powered massage apparatus which is neither battery powered nor powered 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division