The tariff classification of a pillow massager from China

NY G86851 February 26, 2001 CLA-2-90:RR:NC:MM:105 G86851 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of a pillow massager from China Dear Ms. Wierbicki: In your letter dated February 8, 2001, for Avon Products, you requested a tariff classification ruling. You described the sample as “a battery powered massage pillow, measuring approximately 12 inches wide by 12 inches long. The article is constructed with a square shaped outer covering of plastic with a full length zipper on one side (back). It incorporates a battery powered massager mechanism which is inserted into and cushioned by plastic foam that fills out the pillow to a thickness of approximately 4 inches at its widest point. The front features 6 approximately one inch high rounded buttons (symmetrically aligned in two rows of three) to enhance the massage experience.” We note that the batteries will be two relatively large and heavy “D” size ones. To the extent that the item might be considered a composite good, we consider the vibrating, massaging element to give it its essential character. We note that vibrating mechanisms, per se, are very uncomfortable unless enclosed in a rigid housing or, as in this case, in some sort of padding material. We therefore agree that the applicable subheading for this item will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for battery powered massage apparatus, not hand-held. 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). The sample is being returned to you in a separate mailing. 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