R04464 R0 Ruling Active

The tariff classification of the Egoscue Tower from Taiwan.

Issued July 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9402.90.0020

Headings: 9402

Product description

The item under consideration is identified as the Egoscue Tower. The Egoscue Tower is a 4 piece, 9 pound, wooden structure that is assembled at an Egoscue clinic or by the client and includes two specially designed attachments for each foot. The item was designed specifically for, and is used exclusively by the Egoscue Method. The Egoscue Method incorporates a series of stretches and maneuvers, that when performed as prescribed by a licensed Egoscue Therapist, physical therapist or chiropractor, will reposition the skeletal structure to return it to its anatomical alignment to relieve or eliminate pain. The user of the Tower would assume a horizontal position on the floor and attach the footpads to each foot. Elevating one leg at a time, the user places the dowels attached to the footpad in the receivers on the top level of the tower, then relaxes their body. The foot remains in that position until the curvature in the lower back relaxes to a recommended level, depending on the prescription issued by the therapist. Once the ideal level of relaxation is achieved, the user then places the foot at the next lower level and repeats the process at each level with both legs. This process is done on a daily basis throughout the treatment period. For most clients, it is practiced as part of their ongoing preventive therapy for life. The Tower works to produce an effect that realigns the entire body. By positionally limiting the movement of the lower leg, and completely relaxing the rest of the body, the body’s skeletal structures and muscles begin to relax and reposition. This repositioning helps the body remove musculoskeletal pain associated with poor posture.

CBP rationale

The applicable subheading for the Egoscue Tower will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture.

Full text

NY R04464 July 28, 2006 CLA-2-94:RR:NC:SP:233 R04464 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Mr. Lee Spieker TherapyZone, Inc. 5808 S Rapp St., Suite 210 Littleton, CO 80210 RE: The tariff classification of the Egoscue Tower from Taiwan. Dear Mr. Spieker: In your letter dated July 24, 2006, you requested a tariff classification ruling. The item under consideration is identified as the Egoscue Tower. The Egoscue Tower is a 4 piece, 9 pound, wooden structure that is assembled at an Egoscue clinic or by the client and includes two specially designed attachments for each foot. The item was designed specifically for, and is used exclusively by the Egoscue Method. The Egoscue Method incorporates a series of stretches and maneuvers, that when performed as prescribed by a licensed Egoscue Therapist, physical therapist or chiropractor, will reposition the skeletal structure to return it to its anatomical alignment to relieve or eliminate pain. The user of the Tower would assume a horizontal position on the floor and attach the footpads to each foot. Elevating one leg at a time, the user places the dowels attached to the footpad in the receivers on the top level of the tower, then relaxes their body. The foot remains in that position until the curvature in the lower back relaxes to a recommended level, depending on the prescription issued by the therapist. Once the ideal level of relaxation is achieved, the user then places the foot at the next lower level and repeats the process at each level with both legs. This process is done on a daily basis throughout the treatment period. For most clients, it is practiced as part of their ongoing preventive therapy for life. The Tower works to produce an effect that realigns the entire body. By positionally limiting the movement of the lower leg, and completely relaxing the rest of the body, the body’s skeletal structures and muscles begin to relax and reposition. This repositioning helps the body remove musculoskeletal pain associated with poor posture. The applicable subheading for the Egoscue Tower will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture... Other.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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