The tariff classification of a facial muscle trainer and a body wash towel from Japan

N112236 July 22, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Kent Sunakoda James J. Boyle & Co. 1200 Corporate Center Drive Suite 350 Monterey Park, CA 91754 RE: The tariff classification of a facial muscle trainer and a body wash towel from Japan Dear Mr. Sunakoda: In your letter dated June 10, 2010, you requested a tariff classification ruling on behalf of Noble Co. Ltd. Two samples were provided with your inquiry. The product identified as the “slim mouth piece” is a facial muscle trainer and exerciser. The trainer is available in three models or strengths: regular, strong and super strong. The three models are composed of plastic and incorporate stainless steel springs. The strength of the spring differentiates each model. The device measures approximately 3” long and consists of two curved pieces of plastic, one inserted into the other, with a spring to provide tension as the inner piece is pressed into the outer channel. The u-shaped ends of the product are placed on the sides of the mouth and the muscles in the mouth are used to press the inner piece into the outer channel, alternately shortening and extending the mouth piece. The tension produced by the spring component trains and exercises the muscles in the mouth and cheek areas of the face. The product identified as the body wash towel measures approximately 38” long x 9” wide. The knit fabric is stated to be 48% corn fiber, 27% silk and 25% cotton. We are unable to determine the tariff classification on the body wash towel at this time due to the lack of certain information. Once you have received the information, you can resubmit the sample and documents for a binding ruling. In your inquiry you indicate that the body towel is made with corn fiber. Is the corn fiber used in its natural state or is it further processed prior to spinning/weaving? Please describe the process. This office believes that what you refer to as “corn fiber” has been chemically processed and is a regenerated cellulose fiber (rayon) that is considered an artificial fiber. The applicable subheading for the facial muscle trainer will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other." The rate of duty will be 4.6% ad valorem. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division