N233731 N2 Ruling Active

The tariff classification of hot/cold pack with a battery massager from China.

Issued October 23, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.10.2030

Headings: 9019

Product description

Per the image you provided of the item and its packaging, the package states that it is a Wahl Hot-Cold Massage. The item wrapped around the area of the body has two pockets. From your description, “The hot/cold pack will be inserted into a pouch (polyester mix) and the massager will be inserted into a pocket in the pouch to give a deep penetration for the relief of muscle aches.”

CBP rationale

The applicable subheading for the Wahl Hot-Cold Massage will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for battery powered massage apparatus, other than handheld.

Full text

N233731 October 23, 2012 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Deborah Pineda Customs Specialist Wahl Clipper Corporation 2900 North Locust Street Sterling, IL 61081 RE: The tariff classification of hot/cold pack with a battery massager from China. Dear Ms. Pineda: In your letter dated September 26, 2012, you requested a tariff classification ruling. No samples were provided. Per the image you provided of the item and its packaging, the package states that it is a Wahl Hot-Cold Massage. The item wrapped around the area of the body has two pockets. From your description, “The hot/cold pack will be inserted into a pouch (polyester mix) and the massager will be inserted into a pocket in the pouch to give a deep penetration for the relief of muscle aches.” You state that you believe that the hot-cold pack provides the import’s essential character and propose classification under HTSUS 3824.90.92. We do not agree that the hot-cold pack provides the import’s essential character. We do consider the vibrating massager disk to equally merit consideration in providing its essential character, noting the criteria in, e.g., Headquarters Ruling Letter H007653 EMS, dated August 24, 2007. The applicable subheading for the Wahl Hot-Cold Massage will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for battery powered massage apparatus, other than handheld. 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, Thomas J. Russo Director National Commodity Specialist Division

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