The tariff classification of Navy and Beige ComfortMax( Massager Memory Foam Slippers from China

NY M86244 September 25, 2006 CLA-2-90:RR:NC:N1:105 M86244 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Ms. Lindsay B. Meyer Venable LLP 575 7th Street, NW Washington, DC 20004-1601 RE: The tariff classification of Navy and Beige ComfortMax( Massager Memory Foam Slippers from China Dear Ms. Meyer: In your letter dated August 28, 2006, for Tristar Products and its affiliated distributor, Media Quest, you requested a tariff classification ruling. Two samples were submitted. You state: “The ComfortMax( Massager Memory Foam brand slippers are closed toe, open heel footwear, comprised of man-made polyester, ‘suede’-type fiber textile uppers, and a man-made textile as the predominant material of the outer sole. The massaging slippers also feature a fleece-like band upper portion traversing the instep. Unlike traditional slippers, however, the massaging slippers have a thick foam/rubber midsole with an interior cavity containing a vibrating massaging device and battery compartment, each of which is accessible through a zippered closure at the rear end of the midsole. The massaging device, which is embedded in the heel portion of the midsole, is powered by two AA batteries. When turned on, the massaging device causes the midsole to vibrate, giving the wearer a foot massage. The massaging device is turned on and off with a push button switch located on the side of the slipper. Because of the massaging device, the slippers are quite heavy, such that it may be difficult or not perfectly comfortable to walk around in them for any extended period.” We note that the Men’s, size 9-10 sample, navy upper with black sole, is virtually identical to the sample for New York Ruling Letter M85480, mailed to Savant Customs Brokers on behalf of Media Quest, on September 7, 2006. You have also submitted a Women’s, size 5-6 sample, beige upper with beige sole. Both have a thin fabric over the molded soles, which have a Made in China molded in. While, as in M85480, we would consider the Men’s shoe to be not as legibly marked as the nature of the article will permit and thus Not Legally Marked if that is the only country of origin marking, the marking on the Women’s slipper, in the lighter color, is sufficiently legible for it to be acceptable under Customs Regulation 134.11. The applicable subheading for both samples 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 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