The tariff classification of a Controller Stand Module Unit from Japan

N014698 August 21, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.10.2090 Ms. Frances Y. Wing Toto USA 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of a Controller Stand Module Unit from Japan Dear Ms. Wing: In your letters dated April 26 and July 11, 2007, you requested a tariff classification ruling. A sample of the module unit was provided. You state, in your July 11th letter “This Controller Stand Module Unit is part of a bathtub (Neorest) that has the capability of being programmed like a Jacuzzi tub. The Controller Stand Module Unit can program the temperature of the water, the strength of the oxygenated bubbles that it produces and the color of the lighting inside the tub.” Jacuzzi-type tubs are classifiable in HTSUS 9019.10.20, noting Headquarters Ruling Letter 961456, 7-23-98. Separately imported parts, if identifiable as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-2-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.) Regarding a possible exclusion via Note 2-a, we note that there is no indication that the subject merchandise contains two or more apparatus of headings 8535 or 8536. There are no discrete switches present. This module unit utilizes a capacitive touch screen system. Therefore, excluded from 8537. It does not appear excluded from HTSUS Chapter 90 by its Note 1 or by HTSUS Add. US Rule of Interp. 1-c. The applicable subheading for the Module Unit will be 9019.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of mechano-therapy appliances and massage apparatus. The rate of duty will be free. 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