The tariff classification and marking of a massage slipper from China

NY M85480 September 7, 2006 CLA-2-90:RR:NC:N1:105 M85480 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Ms. Lydia Concepcion Savant Customs Brokers & Freight Forwarders Inc. 11 Broadway, Suite 1068 New York, NY 10004 RE: The tariff classification and marking of a massage slipper from China Dear Ms. Concepcion: In your letter dated August 10, 2006, for Mediaquest Inc., you requested a tariff classification ruling. A half-pair, slip-on sample was submitted. It is marked as Men’s size 10.5 to 12. You state, “On the sample provided the upper is 100% polyester and the outsole is textile coated. It will also be imported with a rubber outsole. This item is imported without batteries. Batteries have been provided with this sample for testing purposes only.” The sample has a black, rubber, molded cup sole. The upper has a fleece type lining. “ComfortMax Massager” is molded into the sole. The sample has an ON/OFF button sewn onto the upper just above where the actual ON/OFF button is in the midsole. The vibrating mechanism and the batteries are in cutouts in the midsole, which is about 1.5 inches thick. When turned on, the vibration is relatively strong. With batteries, the half-pair sample weighs about 1 pound, which is quite heavy for a slipper. Another massaging slipper was classified in 9019.10.2030 by Headquarters Ruling Letter 967179, 10-15-04. The applicable subheading for the sample will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Battery powered massage apparatus, not handheld. The rate of duty will be free. We note that the black sole, covered with textile, has a molded-in Made in China. While the letters would be large enough if they were in a contrasting color, we found we could read it, and the other molded-in language, only when held at certain angles to a very bright light. We therefore do not consider that marking sufficiently legible for the purposes of Customs Regulation 134.11. Therefore, any shipments with the same marking, if that is the only marking, should not be released from Customs custody per CR 134.51. Per your request, the samples are being returned to you, in a separate mailing.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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