The tariff classification of a "Massage Slipper" from China

NY E80545 April 21, 1999 CLA-2-90:RR:NC:MM:105 E80545 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Mr. Louis S. Shoichet Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a “Massage Slipper” from China Dear Mr. Shoichet: In your letter, dated April 8, 1999, for Avon Products, Inc., you requested a tariff classification ruling. The AMassage Slipper@ model # PP191081 is a battery powered foot massage “pillow”, measuring approximately 10 1/2" wide by 12" long, in the shape of a slipper. The base of the pillow has a large zippered pocket, which incorporates a battery powered massager mechanism. AMassage Slipper@ - PP 191081
Webster Dictionary defines “footwear” as “apparel, as shoes or boots for the feet.” This implies that they are worn. The fact that feet can be inserted into an item does not mean that the item is worn, therefore, this item is not considered a “slipper” as described in your ruling request. The applicable subheading for this item will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other battery powered massage apparatus. The general rate of duty will be free. 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 James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division