The tariff classification of bamboo back scratcher and massager from China

N033904 August 12, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of bamboo back scratcher and massager from China Dear Ms. Ramsey: In your letter dated July 15, 2008, you requested a tariff classification ruling. A sample was provided. Per the sample and the attached flyer, the Bamboo Back Scratcher and Massager, item #26070, has three sets of small wheels on one end and a back scratcher on the other. It is similar for classification purposes to the item in New York Ruling Letter N022193, 2-14-08. The applicable subheading for the Bamboo Back Scratcher and Massager, item #26070, will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage Apparatus, not electrically operated. 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