N004453 N0 Ruling Active

The tariff classification of an Inflatable Spa from China

Issued January 12, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.10.2035

Headings: 9019

Product description

You state: “The item in question is an Inflatable Spa 7’ diameter by 24” deep. Capacity 4 persons. It includes 450 watt fan, 220 liter filtration system, 1000 watt heater, bubbling massage system with micro air jets. It is constructed of 20 gauge vinyl and includes a storage bag.” It is thus similar for classification purposes to the hydro-massage tub in Headquarters Ruling Letter 961456, 7-23-98. From the picture, the item appears to have an AC adaptor.

CBP rationale

The applicable subheading for the Inflatable Spa will be 9019.10.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage apparatus powered by an AC adapter.

Full text

N004453 January 12, 2007 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.10.2035 Mr. Dennis Alan Morse BDP International 2929 Walker NW Grand Rapids, MI 49544 RE: The tariff classification of an Inflatable Spa from China Dear Mr. Morse: In your letter dated December 14, 2006, for Meijer Distribution, you requested a tariff classification ruling. No sample was submitted. You state: “The item in question is an Inflatable Spa 7’ diameter by 24” deep. Capacity 4 persons. It includes 450 watt fan, 220 liter filtration system, 1000 watt heater, bubbling massage system with micro air jets. It is constructed of 20 gauge vinyl and includes a storage bag.” It is thus similar for classification purposes to the hydro-massage tub in Headquarters Ruling Letter 961456, 7-23-98. From the picture, the item appears to have an AC adaptor. The applicable subheading for the Inflatable Spa will be 9019.10.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage apparatus powered by an AC adapter. The rate of duty will be free. 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

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Ruling history

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The tariff classification of a Massage Pad from Hong Kong Dear Mr. Milne:In your letter, dated July 29, 1999, you requested a tariff classification ruling.Model #HPM-970 is a 13" x 13" massaging pad. It contains 2 electric motors located at both ends of the pad to create an even massage within the unit. There are two heat settings to customize your treatment for a gentle or energetic massage. The heating element is located only on one side of the pad. Included with the pad is a 12 Volt DC adapter, sponge, and textile cover. Your literature gives approximately the same space and emphasis to the massage and heating features. We estimate that the massage and heating components are roughly equivalent in cost and in importance to the average purchaser. The massage classification appears later in the HTS, noting Explanatory Note 3(c) to the General Rules of Interpretation.The applicable subheading for this item will be 9019.10.2035, Harmonized Tariff Schedule of the United States (HT

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