The tariff classification of a Cordless Facial Beauty Massager from China and/or Taiwan

NY 818108 January 18, 1996 CLA-2-90:R:N4:119 818108 CATEGORY: Classification TARIFF NO.: 9019.10.2000 Mr. David A. Eisen Siegel, Mandell & Davidson, P. C. 1515 Broadway - 43rd Floor New York, New York 10036-8901 RE: The tariff classification of a Cordless Facial Beauty Massager from China and/or Taiwan Dear Mr. Eisen: In your letter dated January 10, 1996, you requested a tariff classification ruling on behalf of Avon Products, Inc., New York, New York. The merchandise is a hand-held, battery-powered infrared heat/facial massager with recharging base. The item, measuring approximately 7 inches in height, is constructed of rigid plastic and features an infrared bulb heating source contained within a plastic cover. An external switch is located on the middle section of the handle which enables the user to operate the product. The massager may be recharged by placement into the cavity of the recharging base, which must be plugged into an electrical outlet. A sample was submitted. The sample is being returned to you, as you requested. The applicable subheading for the Cordless Facial Beauty Massager will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The duty rate will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division