The tariff classification of a neck/shoulder massager from China.

N054980 March 24, 2009 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.10.2020 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive Williston, VT 05495 RE: The tariff classification of a neck/shoulder massager from China. Dear Ms. Ramsey: In your letter dated March 13, 2009, you requested a tariff classification ruling. A sample was provided. The sample, 71471, is about 4 by 2 by 1.5 inches. It has a disc with 7 nubs which presumably vibrates when the power from the 2 AA batteries is turned on. Per the instruction sheet packed with it, its use is: “Gently press massager on neck or shoulders and move over surface while applying light pressure.” The applicable subheading for this neck/shoulder massager will be 9019.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handheld, battery powered massage apparatus. The rate of duty is 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