The tariff classification of a muscle stimulator from Hong Kong

NY J89141 October 15, 2003 CLA-2-85:RR:NC:1:112 J89141 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Patrizia Whorton Union Transport 22660 Executive Drive #113 Sterling, VA 20166 RE: The tariff classification of a muscle stimulator from Hong Kong Dear Ms. Whorton: In your letter dated September 12, 2003, on behalf of Care Rehab & Orthopaedic Products, Inc., you requested a tariff classification ruling. As indicated by the submitted sample and information, the stimulator, identified as the Classic NMS, consists of a battery operated stimulator unit, electrical cables, electrodes, a carrying bag for the unit itself, and a plastic case that houses all of the components. In operation, the stimulator unit generates small pulses of stimulating electrical current that are transmitted to the user’s skin through the electrodes. The applicable subheading for the Classic NMS muscle stimulator unit will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. You express the opinion that subheading 9019.10.2090, HTS, may be applicable to this product. This subheading is not applicable to the Classic NMS muscle stimulator since it is not considered to be a mechano-therapy or message appliance for tariff classification purposes. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division