The tariff classification of a foot massager from China

NY H80856 May 23, 2001 CLA-2-90:RR:NC:MM:105 H80856 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Ms. Barbara Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a foot massager from China Dear Ms. Wierbicki : In your letter, dated May 4, 2001, for Avon Products, Inc., you requested a tariff classification ruling. You describe the sample, labeled Garden Botanika - Three Roller Foot Massager, as: “A foot massager constructed almost entirely of wood. The device measures approximately 6.25 inch wide by 1.75 inch high by 4.5 inch deep and is constructed of three wooden rollers attached (by metal rods) within a wooden frame. Each roller has raised bumps, which serve to apply pressure to the foot as it is rolled across the rollers.” We agree that the applicable subheading for this item will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electric 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). 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