The tariff classification of a "Breast Enhancer" from China

NY K80469 November 26, 2003 CLA-2-85:RR:NC:1:112 K80469 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Mark Schmittling Cortez Customhouse Brokerage Company 2264-B Landmeter Road Elk Grove Village, IL RE: The tariff classification of a “Breast Enhancer” from China Dear Mr. Schmittling: In your letter dated October 15, 2003, on behalf of Yes You Can Diet, Inc., you requested a tariff classification ruling. As indicated by the submitted sample, the “Breast Enhancer” is a battery operated device that uses a hand held control device, electrodes, and rubber “cups” to provide electrical stimulation to the female breast. It is also capable of providing stimulation to other parts of the body such as the arms and joints, depending upon the accessories used. The applicable subheading for the “Breast Enhancer” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. You have expressed the opinion that this product may be classifiable under heading 9019, HTS. The “Breast Enhancer” is not within the purview of this heading since it does not meet the operational requirements for classification therein. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division