The tariff classification of a Hydro Physio ™ Hydrotherapy Treadmill from the United Kingdom

N248032 December 16, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9019.10.2010 Mr. Chris Reynolds Barthco International, Incorporated OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a Hydro Physio ™ Hydrotherapy Treadmill from the United Kingdom Dear Mr. Reynolds: In your letter dated November 6, 2013, on behalf of your client Radio Systems Corporation, you requested a tariff classification ruling. No samples were provided. From the information you have provided, the Hydro Physio ™ Hydrotherapy Treadmill is a rehabilitation apparatus designed exclusively for canines. This item consists of a “treadmill chamber” and a “plant pack and storage tank”. A motorized conveyor belt, powered by the plant pack, is installed on the floor of the tank. You further explain, “Upon entry, the tank is partially filled with water from the storage tank. The water aids in the rehabilitation process by adding resistance to specific muscle groups, improving balance, providing buoyancy, and reducing the load on painful joints.” Consistent with the flyers which you supplied, it is “designed for use in a clinical environment under the supervision of a trained veterinary professional. Further the apparatus is being marketed specifically to veterinary professionals…” It is similar to the Hydrotherapy Treadmill Units for pets which New York Ruling Letter R02159, dated July 18, 2005, classified in 9019.10.2010, Harmonized Tariff Schedule of the United States (HTSUS). We agree that the applicable subheading for the A will be 9019.10.2010, HTSUS, which provides for Mechano-therapy appliances. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division