The tariff classification of a “Pedicure Spa” from China and Canada

N288243 August 2, 2017 CLA-2-90:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9019.10.2045 Mr. Kris Fick Link + Corporation 380 Sheldon Drive, Unit 6 Cambridge, ON N1T 1A9 Canada RE: The tariff classification of a “Pedicure Spa” from China and Canada Dear Mr. Fick: In your letter dated June 28, 2017, on behalf of your client, Gulfstream, Inc., you requested a tariff classification ruling on a “Pedicure Spa.” In your submission, you describe the product at issue as a full foot spa unit with a plastic base and glass bowl and a specifically designed massage seat. The provided literature indicates that this product is primarily intended to provide an electrically powered massage. The “Pedicure Spa” will be assembled by the ultimate consignee in the United States. The applicable subheading for the “Pedicure Spa” will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechano-therapy appliances and massage apparatus; parts and accessories thereof: Massage apparatus: Electrically operated: Other: Other. The general 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 https://hts.usitc.gov/current. 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 Nuccio Fera at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division