The tariff classification of a Foot Spa from China
Issued May 30, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9019.10.2045
Headings: 9019
GRI rules applied: GRI 3
Product description
You describe your import as follows: “Vendor Stock #: DR6686 Item Description: Foot Spa Contains: Water Jets, Three Pedicure attachments Infrared Heat property Produce Bubbles Provides Massage” The retail packaging on your sample describes it in the largest print as a Dr. Scholl’s, O3 Pure, Ozone Foot Spa. Although you do not reference it in your description, the sample apparently includes a device to produce ozone and inject it into the water “to disinfect water and help eliminate bacteria.” Since a foot must be in the water for the item to be of use, your item is quite different from the Purifying Machinery and Apparatus for Liquids in HTS 8421. The sample has an electric cord which plugs directly into a standard outlet.
CBP rationale
the applicable subheading for your sample will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, electrically operated, not powered by AC adapter.
Full text
NY J84638 May 30, 2003 CLA-2-90:RR:NC:N1:105 J84638 CATEGORY: Classification TARIFF NO.: 9019.10.2045 Ms. Graciela DeAlcon Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 - L32 RE: The tariff classification of a Foot Spa from China Dear Ms. DeAlcon: In your letter dated May 1, 2003, you requested a tariff classification ruling. You describe your import as follows: “Vendor Stock #: DR6686 Item Description: Foot Spa Contains: Water Jets, Three Pedicure attachments Infrared Heat property Produce Bubbles Provides Massage” The retail packaging on your sample describes it in the largest print as a Dr. Scholl’s, O3 Pure, Ozone Foot Spa. Although you do not reference it in your description, the sample apparently includes a device to produce ozone and inject it into the water “to disinfect water and help eliminate bacteria.” Since a foot must be in the water for the item to be of use, your item is quite different from the Purifying Machinery and Apparatus for Liquids in HTS 8421. The sample has an electric cord which plugs directly into a standard outlet. You stated that you believe the classification for this product is 9019.10.2010. The item does not meet the specifications of this provision, since it is not used to treat diseases of the joint and muscles by mechanical reproduction of various movements that is usually carried out under medical supervision noting Harmonized System Explanatory Note I to 90.19. Noting HTS General Rule of Interpretation 3-c and Headquarters Ruling Letter 963727 JAS, 1-28-01, the applicable subheading for your sample will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, electrically operated, not powered by AC adapter. The rate of duty will be free. The sample is being returned to you in a separate mailing. 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
More rulings on the same tariff codes
The tariff classification of foot massager from China.
The tariff classification of foot massagers from China
The tariff classification, country of origin, and marking of hot tubs and swim spas from China
The tariff classification of a massage chair from China
The tariff classification of a heating and massaging pad from China
The tariff classification of a massage chair from China
The tariff classification of a “Pedicure Spa” from China and Canada
The tariff classification of Liquid Gel Percussion Massager from China
The tariff classification of Whirlpool Bathtubs and related components.
The tariff classification of Neorest Air Baths from an unknown country
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →