The tariff classification of a Massaging Foot Rest from China

NY L87805 October 6, 2005 CLA-2-90:RR:NC:N1:105 L87805 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Ms. Francine Marcoux Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Massaging Foot Rest from China Dear Ms. Marcoux: In your letter dated September 19, 2005, you requested a tariff classification ruling. No sample was submitted. Per the flyer you submitted, “Massaging Foot Rest ( Lightweight footrest, with dozens of raised small and large ‘bubbles’, massages feet while you sit or stand! ( Center rotating ball with raised nodules soothes and relaxes tired and achy feet! ( Black plastic tips keep foot rest securely in place without scratching floor! ( Use while unwinding in front of the television! ( Made of plastic! ( Measures approximately 13”1 x 41/2”w x 2”h overall!” The item, 52190, does not keep the feet elevated. It sits right on the floor and is only an inch or two high. The user would routinely rub his bare feet over the fixed nubs or the rotating ball. It has no other apparent use. The applicable subheading for the 52190 will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, not electrically operated. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division