The tariff classification of a massaging slipper from China

NY M84285 June 21, 2006 CLA-2-90:RR:NC:N1:105 M84285 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Mr. Jack Macken Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a massaging slipper from China Dear Mr. Macken: In your letter dated June 15, 2006, for Avon Products, Inc., you requested a tariff classification ruling. A half-pair sample of the Planet Spa Luxurious Massaging Slippers – PP#355881 was submitted. You state, “The submitted merchandise is a set of massaging slippers. The massaging slippers have closed-toes, open-heels, and a man-made fleece external surface. A thick foam rubber plastic ‘midsole’ houses the massaging unit and the battery compartment, which is accessible through a zipper closure, located at the rear of the fleece cover. A vibrating massaging unit embedded in a flat cutout in the heel section of the slippers’ midsole. The user can turn each slipper on and off with a push-button switch located on the side of the article. When the user turns the unit on, the massaging apparatus causes the midsole to vibrate, giving the wearer a foot massage. Two ‘AA’ batteries power the massaging mechanism in each slipper; the batteries are not included with the slipper.” We note that its sole is textile with small plastic dots. Due to the built-in vibrating massager, the slipper is relatively quite heavy and its sole is relatively rigid, which would make walking in them rather difficult. Unlike the item in Headquarters Ruling Letter 967179, 10-15-04, which you cite, this item does not include a heating gel pack, but its massaging function is similar. The applicable subheading for the PP#355881 will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Battery powered massage apparatus, not handheld. The rate of duty will be free. Per your request, the samples are being returned to you, in a separate mailing.   Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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