The tariff classification of a Foot Spa Chair from Canada

NY L84419 May 18, 2005 CLA-2-90:RR:NC:N1:105 L84419 CATEGORY: Classification TARIFF NO.: 9019.10.2045 Ms. Wendy Burns Northern Customs Services POB 331 Lewiston, NY 14092 RE: The tariff classification of a Foot Spa Chair from Canada Dear Ms. Burns: In your letter dated April 25, 2005, for Northern Customs Services, you requested a tariff classification ruling. No sample was submitted. You indicate that the chair, which can recline and is heated, incorporates 6 massage motors and has its own foot bath. Per the brochure you attached, the foot bath has a whirlpool. For a foot bath, the Tub Capacity is relatively large, 5 US gallons, and the whirpool pump is relatively powerful, ½ horsepower. We consider the combination of the massaging elements in the chair and the whirlpool foot bath to provide the item’s essential character. Since we do not consider the chair element to equally merit consideration in terms of Harmonized System, General Rules of Interpretation, Explanatory Note XII to Rule 3, classification in 9401 or 9402 does not apply. The applicable subheading for the Foot Spa Chair will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, which is electrically powered, but neither by a battery or an AC adapter. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division