The tariff classification of Q Point Roller and Q Point Squared Roller from China

N260312 January 12, 2015 CLA-2-90:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9019.10.2050 Mr. Melik Melikyan Global Logistical Connections 475 W. Manville St. Compton, CA 90220 RE: The tariff classification of Q Point Roller and Q Point Squared Roller from China Dear Mr. Melikyan: In your letter dated December 10, 2014, you requested a tariff classification ruling on behalf of Lightbulb Innovation Group. The subject products are called Q Point Roller and Q Point Squared Roller. The Q Point roller is a product that contains a tennis ball which is permanently covered in a tightly fit neoprene shell. The Q Point Roller is a sphere with an outer diameter of 2.75 inches. Inside the neoprene shell is a tennis ball, filled with brown flax seeds, and sealed with a breathable plug. You indicate that the user can heat up the product in a microwave, to provide a massage with therapeutic heat, or place it in a freezer to provide cool therapy to muscles. The Q Point Squared Roller is identical in construction to the Q Point Roller with the exception that it consists of 2 tennis balls attached to each other. It measures 5.25 inches wide by 2.75 inches in diameter. The applicable subheading for the Q Point Roller and Q Point Squared Roller will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage Apparatus, not electrically operated. 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 Paul Hodgkiss at (646) 733-3046 or via email at paul.hodgkiss@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division