The tariff classification of a massage lounger from Mexico.

NY G83254 October 18, 2000 CLA-2-94:RR:NC:SP:233 G83254 CATEGORY: Classification TARIFF NO.: 9401.71.0010 Mr. Alex Romero Jr. A.F. Romero Co. 477 Cesar Chavez Blvd. Calexico, CA 92231 RE: The tariff classification of a massage lounger from Mexico. Dear Mr. Romero: In your letter dated October 10, 2000, on behalf of Aromat Corporation, you requested a tariff classification ruling. The merchandise to be imported is a massage lounger. The massage lounger is an upholstered chair with a built-in massage mechanism. The lounger has a steel frame. The massage mechanism recreates the motions of a Shiatsu massage therapist using advanced electronic technology. The massage block runs on an ergonomically designed track, which follows the curve of the spine. Height and width adjustments allow the user to adjust the massage area to fit the size and shape of the person. You indicate that the lounger offers therapeutic benefits such as loosening stiff and tense muscles, temporarily reducing minor muscular back pain, and providing temporary increase in blood circulation where it is applied. A brochure depicting the massage lounger was submitted with your request. The massage lounger is a composite good whose essential character is not clearly imparted by either the lounger or the massage mechanism. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the lounger occurs last. The applicable subheading for the massage lounger will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, household. The 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division