10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a back massager from Korea
Issued May 7, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N057970 (May 7, 2009)
Tariff classification
HTS codes: 9019.10.2050
Headings: 9019
Product description
Per the sample, the product in question is known as the Shower Masseuse Back Massager. The item has a plastic base plate with six suction cups fastened to its rear. At the front of the base plate is an attachment consisting of four plastic stems with spherical tips. According to the box the sample came with, the plastic stems are known as “massage fingers”. The product is designed to be attached to the wall of one’s shower, at which time an individual can then massage their back by leaning against the protruding “massage fingers”. The position of the “massage fingers” can be adjusted by loosening a knob on the device and sliding it vertically to the desired height. The Shower Masseuse Back Massager is packaged with a small bottle of Therapeutic Massage Oil, which is intended for use with the massager to reduce friction. We consider the two to be a set, in which the massager provides its essential character. Regarding the oil, perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436 1130.
CBP rationale
The applicable subheading for the Shower Masseuse Back Massager set will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage Apparatus, not electrically operated.
Full text
N057970 May 7, 2009 CLA-2-90 :OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Marian Clare UTC Overseas, Inc. 420 Doughty Boulevard Inwood, NY 11096 RE: The tariff classification of a back massager from Korea Dear Ms. Clare: In your letter dated April 1, 2009, you requested a tariff classification ruling on behalf of Korusa, LLC. A sample was provided. Per the sample, the product in question is known as the Shower Masseuse Back Massager. The item has a plastic base plate with six suction cups fastened to its rear. At the front of the base plate is an attachment consisting of four plastic stems with spherical tips. According to the box the sample came with, the plastic stems are known as “massage fingers”. The product is designed to be attached to the wall of one’s shower, at which time an individual can then massage their back by leaning against the protruding “massage fingers”. The position of the “massage fingers” can be adjusted by loosening a knob on the device and sliding it vertically to the desired height. The Shower Masseuse Back Massager is packaged with a small bottle of Therapeutic Massage Oil, which is intended for use with the massager to reduce friction. We consider the two to be a set, in which the massager provides its essential character. Regarding the oil, perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436 1130. The applicable subheading for the Shower Masseuse Back Massager set 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
More rulings on the same tariff codes
The tariff classification of a Foot Work reflexology kit from China
The tariff classification of a facial massager roller and a gua sha tool from China
The tariff classification of a deep tissue massage roller from China.
The tariff classification of an Ice Globe Face Massager from China
The tariff classification of Jade Roller from China
The tariff classification of a massage roller from China
The tariff classification of Maxi Squeeze’n Sculpt from China
The tariff classification of a massage ball from China.
The tariff classification of Q Point Roller and Q Point Squared Roller from China
The tariff classification of two bath gift sets from China
Follow N057970
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.