The tariff classification of a massager from India

NY F84387 April 19, 2000 LA-2-90:RR:NC:MM:105 F84387 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Mr. Jeff Alcorn Grand River Company Winstrong Corp 15461 Red Hill Avenue Suite C Tustin, CA 92780 RE: The tariff classification of a massager from India Dear Mr. Alcorn: In your letter, dated March 6, 2000, you requested a tariff classification ruling. The sample is a rubber ball inside a silky textile tube about 2 inches in diameter and 1 yard long. It is fastened by a sewn-on straps at both ends which cause the fabric to form loops which can be used as hand holds. The tube will be imported in a relatively inexpensive, open mesh, drawstring pouch, about 6 inches wide by 7 inches tall. While it is a very simple massager, there does not appear to be any other use for it. We consider the massager and the pouch to be a composite good, assuming that they will be imported together. The pouch appears to be intended to be used as a carrying /storage container for the massager. We note that some kind of pouch is quite useful since the massager can be quite a handful on its own, needs to be kept as clean as possible since it will be rubbed against parts of the body, could stain other items it comes in contact with via the body oils and lotions it may pick and, due its long, droopy length, can easily get tangled with other items. An open mesh bag complements it well since, unlike a closed bag, this will allow its fabric to dry out more readily. The pouch is further linked to the pouch since it has a sewn-on label that has a smaller version of the Utemoto Massager logo that is on the tube and since the pouch will just fit the massager when it is stuffed inside. Since this is a composite good, no textile visa-quota will apply to the pouch. The applicable subheading for this massager and its pouch will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, which is not electrically operated. 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 this ruling, contact National Import Specialist James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division