The tariff classification of a Four-in-One Handheld Kit from China

NY L84099 May 9, 2005 CLA-2-90:RR:NC:N1:105 L84099 CATEGORY: Classification TARIFF NO.: 9019.10.2020 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Four-in-One Handheld Kit from China Dear Mr. Stinson: In your letter dated April 11, 2005, you requested a tariff classification ruling. The sample, Item # 942453, is an interchangeable design kit that consists of four heads that can be securely attached to the hand module. The interchangeable heads are: a vacuum cleaner, a flashlight, a 5-blade fan, and a massager. The kit is powered by an electrical power module that uses four AA batteries, and operates as a handle while in use. It has an on/off switch and measures approximately 5 inches long and 2.5 inches in diameter at the connecting end. The vacuum cleaner and fan heads each have their own rotary motor, while the massager has it own vibrating motor. Although the vacuum head is attached in its imported state, it can be easily removed and interchanged with the other heads on the module. You indicate that the item’s total FOB cost is under $3.00, and you estimate that the four functions each add the same cost to the item. We agree that the import is a composite good. An electric vacuum cleaner, per se would be classified in 8509, flashlight in 8513, a fan in 8414, and a massager in 9019. HTS General Rule of Interpretation 3c, provides, “When goods cannot be classified by reference to 3a or 3b, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” See NYRL G84790, 12-5-00, regarding a very similar item. We therefore agree that the applicable subheading for the four-in-one handheld kit will be 9019.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for handheld, battery powered, massage apparatus. The rate of duty will be free. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division